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Franklin Square Public Library - Claims Audit (2018M-48)
… Instead, two of the Board members audit the claims prior to the monthly Board meetings. Key Recommendation The Board … audit each individual claim before directing the Treasurer to pay them. Library officials generally agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted … resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Beacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Dutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … had approximately 1,800 employees. Budgeted appropriations for the 2013 and 2014 fiscal years were approximately $409 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Omnibus Procurement Amendments
… responsibility information defining information technology fo …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-0Accounts Payable Advisory No. 39
… Domain Judgments Reference Guide to Financial Operations (GFO), Chapter XII, Section 6.B - Paying for the Purchase of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did not … by the Treasurer. Officials did not properly oversee the bank reconciliation and accounting processes of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… billed Business Units on a monthly basis. This monthly billing practice gave Business Units about five business days … Units, to settle with NYISO on a weekly basis. The weekly billing practice reduces the time Business Units have to … an advance account. Business Units must use the account code that correlates to the commodity or services that it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are … the two fiscal years ended June 30, 2010. Background All Services, located in Fresh Meadows, New York, provided … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualSole Custody Reporting
… within 7 days of the succeeding month. Refer to the Guide to Financial Operations Chapter XIV, Section 4 - Agency … Application Existing Users Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… in New York state increased by 9.2% in January compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.89 billion, up $159 million compared to the same time last year. “As we head into a new year, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearAccounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … facilitate timely payment approval. The auditors’ requests for information may be limited depending on the extent to … Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business Unit decides to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… ensure they complied with their agreements. We examined 19 project agreements and found: Officials did not verify or … totaling $39,000. In addition, the Board did not receive project status reports and it did not meet as required. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Marathon Joint Fire District – Investment Program (2023M-76)
… interest totaling approximately $2,000 from the District’s checking and savings accounts, which had an average daily …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… District (District) officials used competitive methods to procure professional services. Expenses for conferences … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could … Key Recommendations Revise the District’s policy to indicate which and when competitive methods will be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, and …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34