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School District Bus Safety (2018-MS-4)
… Key Recommendations Annually approve all drivers that transport district students, including contracted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… Orleans County Sheriffs Department Inmate and Commissary Accounts 2017M209 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Accounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) … deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, … (GFO) , Chapter XV, Section 4 - Vouchers and Expense Reports . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsComptroller DiNapoli: 26 School Districts in Fiscal Stress
… Twenty-six school districts have been designated as fiscally stressed … and 2017. “Despite the ongoing financial pressures facing school districts, our fiscal stress monitoring system has … results in several communities,” said DiNapoli. “However, school boards and superintendents must remain cautious. …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressFiscal Year Earnings and Prior Years’ Adjustments
… Review the earnings reported from April 1, 2025–March 31, 2026 (we send a reminder in April to contacts with the … Role); and Submit adjustments for any errors by May 31, 2026 ( adjustments must be submitted for the appropriate … previous fiscal year must have been submitted by March 31, 2026 to be included in the upcoming annual invoice. For the …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Costing Improvement Project (PCIP) establishes standard guidance for when a project is needed. The following table … Costing Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededLocal Government Data
… Download annual financial data spreadsheets by class of local …
https://www.osc.ny.gov/local-government/dataI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… information is available to provide further details on statewide accounting procedures and policies: Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationAverill Park Central School District - Payroll (2018M-255)
… report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255State Comptroller DiNapoli Releases Municipal Audits
… totaling $273,497. Village of Watkins Glen – Justice Court Operations (Schuyler County) Justices did not ensure … and reporting errors occurred and went undetected and court collections were not deposited intact. Track state and … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsCopiague Fire District – Credit Card Purchases (2019M-98)
… findings in our report. Appendix B includes our comments on certain issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Olean City School District – Reserve Funds (2022M-187)
… officials properly established the District’s nine general fund reserve funds totaling $10.9 million but did not use the … funds that may have been used in a more beneficial way. Key Recommendations Adopt a comprehensive written … B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Brasher Falls Central School District – Financial Condition (2019M-158)
… surplus fund balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal … percent. During this time, total reserves increased by $3.9 million. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential … whether the District applied for all transportation State aid for new bus acquisitions and whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCherry Valley Fire District - Board Oversight (2019M-141)
… [read complete report - pdf] Audit Objective Determine whether the Board … were equitably allocated between service areas. Ensure the Annual Update Documents (AUDs), which are the Annual Financial Reports, were completed and submitted to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… and approved prior to payment. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105DiNapoli Statement on Proposed Federal Budget
… "The President’s budget blueprint threatens funding for vital services including housing assistance, … environmental protection, anti-poverty programs and more. It provides little specific information regarding … to provide the details as soon as possible so New Yorkers and all Americans can have a clear understanding of the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetCommunity 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. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Accounts Payable Advisory No. 63
… or services being purchased to (i) ensure the correct account code defaults onto the transaction, (ii) validate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default ordering …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatch