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Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising … agreed with our recommendations and indicated they have begun implementing corrective action. … Determine if …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Tompkins County Public Library – Financial Management (2015M-250)
… 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The … reduce services and expenditures. … Tompkins County Public Library Financial Management 2015M250 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Accounts Payable Advisory No. 8
… Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations (GFO), Chapter XII, Section 5.B - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and reported and … Company purposes. The Board did not cause the Company’s financial records to be audited annually. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board … for and deposited timely. Also, the School’s cash receipts policy was inadequate and officials did not enforce …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165V.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeFine Fire District – Board Oversight (2023M-81)
… through 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written … of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (PPSI). Key Findings District officials did not adequately secure user account access to the network and shared network … the network between June 2015 and August 2022. Adequately secure shared network folder access, resulting in users …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… to support the amounts in the tax certiorari reserve fund are maintained and the annual report of all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… healthcare given recent demand. “The additional spending is partly funded by a $3.1 billion increase to revenue … actions, as many of these actions are litigated, leaving it vulnerable to choices made in Washington. The FY 2026 … particularly for revenues, do not materialize, and will have a larger cushion to absorb potential volatility.” … New …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New … of states that offer state tax relief. Contributions made by December 31 can provide up to $10,000 in state tax … Services Corporation. Parents can use the program to save money to help cover qualified higher educational costs …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2017-18 school year, CCC served approximately 90 students in its cost-based Preschool Full-Day Special Class Program. … come from the New York City Department of Education (DOE). In addition to the cost based program, CCC also performs … and provides 1:1 Aide services to children enrolled in the cost-based program. However, payments for services …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-163
… the State of New York and various negotiating units in the Unified Court System. Effective Date(s) Uniform … and Uniform Blazer Allowance Payments for employees in Negotiating Units DR, F8, S9, SR, SY and 87 will be made in a separate check dated 12/22/10. The Uniform Blazer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andPayroll Bulletins
… All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll Improvement …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable … for-profit special education provider located in North Salem, New York. Kinderwise provides preschool special … in unsupported costs for supplies, and $94 for bottled water and other items for staff that were not reimbursable. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… the 2014-15 school year, ICCD served about 282 students at locations in Queens and Nassau County. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… children with learning disabilities from approximately 35 school districts located in three counties in western New …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal Report CFR were properly calculated adequately documented
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an … Suffolk Counties and New York City. Variety is reimbursed for preschool special education services through rates set by … Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual