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Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsPrimary Hall Preparatory Charter School – Debit Cards (2024M-159)
… Hall Preparatory Charter School (School) debit card charges were properly approved, adequately supported and for … supported and lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose … $39,398 lacked documentation to demonstrate that the charges were for a valid School purpose. In addition, none of …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all … Each registered vendor in the Statewide Vendor File has its own Vendor Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewAlexandria Central School District – Financial Condition Management (2020M-109)
… by $844,261, or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. … agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mSomers Central School District – User Accounts and Software Updates (2021M-153)
… complete report - pdf] Audit Objective Determine whether Somers Central School District (District) officials … Determine whether Somers Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… County Industrial Development Agency (IDA) without a written agreement detailing the services to be provided and … additional oversight of the CFO’s duties. Establish a written agreement with the IDA that specifies the services … economic development activities LDC officials intend to fund, and the associated cost for each. Review and approve …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationHaldane Central School District - School District Website (S9-19-32)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … Must post required information to the District website: Final annual budget and a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post … external audit reports and CAP. Comprehensive budget documents. District officials should enhance transparency by: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Lake Pleasant Central School District - School District Website (S9-19-36)
… documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … of the District’s fiscal decisions. Key Recommendations Post the final annual budget and audit reports. Post the comprehensive budget-to-actual results and an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36eLearning Videos and Resources
… procedures. Check back often for new videos and links to resources. If there are additional topics that would be useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesCortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. … had accurate and complete financial information with which to manage operations …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Gates-Chili Central School District - Financial Management (2019M-53)
… and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Additional Benefit Information – Special 20- and 25-Year Plans
… The new Section 383-e and 383-f retirement plans do not affect the following: Borrowing against your contributions Final … Disability benefits Death benefits For information about the above, please visit: Regional State Park Police Plan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-informationEliminate Notary Requirement on Membership Application
… the requirement that an application for membership in the New York State and Local Employees’ Retirement System or the New York State and Local Police and Fire Retirement System be … the requirement that an application for membership in the New York State and Local Employees Retirement System or the …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationAudits
… The Office of the State Comptroller audits State and local governments … to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides …
https://www.osc.ny.gov/state-agencies/auditsIX.12 Overview – IX. Federal Grants
… of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewState Comptroller DiNapoli Statement on the Enacted Budget
… public in the dark about how taxpayer money will be spent. My office will provide a more detailed analysis of the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetTax Check-Off Technical Amendment
… Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and General Government … VII) – A.9290 (Farrell) – Corrects language relating to the committee chair who is appropriately designated to receive the annual report setting forth how the monies in certain tax …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendment