Search
Arlington Fire District - Purchasing (2018M-43)
… in accordance with the District’s policy. We reviewed 50 purchases totaling $334,676 made during our audit period …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14State Agencies Bulletin No. 1254
… or assistance Overview On July 22, 2013, New York State will begin using a more current release of the … Entry File Submission Date 7/9/2013 On-Line Deductions, Taxes, Direct Deposit 7/11/2013 On-Line Back End Splits … HOLD all AI files from noon on 7/18/2013 through the black-out period for the upgrade. Agencies can resume the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Main-Transit Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling … tax collector did not remit taxes to the town supervisor at least weekly, as required by state law. The tax collector …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, and it entered …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … was included with 16 claims totaling $52,550. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsLockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Tupper Lake Central School District – Records and Reports (2021M-14)
… in project expenditures were not submitted for timely reimbursement. Submit the 2016-17 through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… to unscrupulous tax preparers filing false returns. Other popular scams include using questionable social security …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsCampbell-Savona Central School District – Student State Aid (2024M-79)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because … our audit, we notified District officials that $40,940 of the $65,953 in potential State aid could still be claimed, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Warrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Five completed capital … Develop realistic estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mBainbridge Fire District - Board Oversight (2018M-252)
… activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Accounts Payable Advisory No. 40
… with the following information: In order to account for payments properly, Business Units must always use the Invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… Ensure budgets include the planned funding and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248CUNY Bulletin No. CU-715
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU715 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of … Recommendations Ensure that all credit card users follow the School’s internal control policies, including the preapproval of all purchases by using a purchase request …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192New York State Comptroller DiNapoli Statement on Federal Tax Reform
… Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and local tax deductions will hurt many New York …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reform