Search
Hudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fTown of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Watkins Glen Central School District - Financial Management (2019M-57)
… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed fiscal years, the District generated $2.3 million in unplanned operating surpluses instead of $1.4 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57X.3 Overview – X. Guide to Vendor/Customer Management
… goods or services to New York State must be registered in the Statewide Vendor File. An agency must register a … of contract award if the vendor is not already registered in the Statewide Vendor File. Registering a Vendor State … register vendors by either entering vendor information in the Statewide Financial System or by providing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andState Agencies Bulletin No. 1526
… Purpose To remind agency personnel to take steps to safeguard employee information. Affected … To remind agency personnel to take steps to safeguard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan acknowledges that each … use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planAccounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: … 1000058617 have been coded so that SFS will not combine Business Units’ payments to Citibank. Accordingly, when Business Units create a voucher to pay under these vendor … Business Units must not combine Citibank payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankTown of Lloyd - Financial Condition (2019M-108)
Determine whether the Board and Town officials effectively managed financial condition
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Gorham – Budgeting (2023M-181)
… as of December 31, 2022. Budget transfers were made at year end, rather than as necessary throughout the fiscal year, resulting in appropriation accounts being over …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181State Agencies Bulletin No. 2136
… who require a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… to determine whether Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) … we used data analytics to examine current and historic payments and to identify and facilitate the recovery of … Department offset $97,118 in forfeited benefits against UI payments during the current reporting period. Auditors also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Brighton Central School District – Procurement (2022M-205)
… determine that using these vendors was in the District’s best interest. Key Recommendation Document the analysis when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205City of Dunkirk – Billing Enforcement (2020M-117)
… Treasurer (Treasurer) did not properly enforce and the Common Council (Council) did not properly monitor delinquent … Follow the enforcement procedures prescribed by the City Code (Code). Relevy 1,266 accounts totaling $432,064 in January …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117City of Mechanicville – Audit Follow-Up (2012M-162-F)
… comprises five elected Commissioners, one of whom is the Mayor. The City finances services mainly through real …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… issued the following statement regarding antisemitism and New York's response: "The antisemitic threats and incidents we’ve seen on college campuses, on city streets, and online have no place in our society. Antisemitism, … issued the following statement regarding antisemitism and New Yorks response …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good business … Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … officials have less assurance that the purchase was made in the most prudent and economical manner. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27State Comptroller DiNapoli Statement on New York City Preliminary Budget
… relief and increasing projections based on year-to-date tax collections. In combination with another Program to … while projections of budget gaps in FY 2025 and FY 2026 have declined, the city has chosen not to reflect the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS Account Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers