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NFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
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)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
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)
… report – pdf] Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately … Determine whether the Eaton No 1 Fire District District officials adequately …
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)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …
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)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
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)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) members …
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)
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed, 207 check disbursements, … compliance, which resulted in apparent overpayments of $2,180. Key Recommendations Review and revise policies, … staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Minerva Central School District – Financial Condition Management (2020M-60)
… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Sidney Central School District - Financial Management (2019M-243)
… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Omnibus Procurement Amendments
… Session 2017-2018: Vetoed on December 28, 2018 - Veto Memo 336 – A.8156 (Peoples-Stokes) / S.6452 (DeFrancisco) – … technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and … valuation of non-cash contracts by the state comptroller. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendmentsXV.9 Revenue Classifications – XV. End of Year
… prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially … code 32601) during the current fiscal year. These reclass entries must be received no later than the date identified in … prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsWebster Public Library - Board Oversight (2018M-125)
… Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Syosset Central School District - Payroll (2018M-42)
… Syosset Central School District Payroll 2018M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Operational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in … of Outstanding Cash Advances J – Closing a Cash Advance For specifics, please visit the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesOmnibus Technical Corrections
… 337 of the laws of 2016 – A.7292-A (Farrell) / S.5601-A (Golden) – Makes technical changes relating to removing the …
https://www.osc.ny.gov/legislation/omnibus-technical-correctionsII.3.C Budget Execution – II. New York State Financial Accounting
… chapter shall be available for payment until a certificate of approval has been issued by the director of the budget.” Budget certificates, which are represented by … be made available at the specific budgetary account code of expenditure (e.g., personal services, travel, contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionOmnibus Technical Procurement Amendments
… (DeFrancisco) – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-technical-procurement-amendmentsRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings District … cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mFort Plain Central School District - Claims Audit Process (2018M-50)
… and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls over … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Hampton Bays Union Free School District - Claims Processing (2018M-68)
… employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68