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Bellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … $44,586. Key Recommendations Revise the purchasing policy to ensure that it provides guidance for soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Clinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44McLean Fire District - Financial Operations (2017M-296)
… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … about the fiscal challenges it faces.” Report Review of the Financial Plan of the City of New York (August 2023) … New York State …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesTri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPutnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage … limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27State Comptroller DiNapoli Releases Municipal Audits
… approximately $1 million during the audit period because of the board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … provide IT security awareness training for employees. Town of Corning – Procurement (Steuben County) Town officials did …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials … or cash receipt requirements. While disbursements appeared to be for proper Company purposes and were recorded in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… $7,250 (23 percent) were not properly approved, documented or necessary. Key Recommendations Revise the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … The Treasurer processes and pays certain claims prior to the Board’s audit which are not statutorily authorized for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsGenesee 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, and adopt additional policies, to address current operations and needs, and ensure adopted …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Area #6 – Patch Management – Information Technology Governance
… bug fix, new hardware driver installation or an update to address new issues, such as security or stability … the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementeLearning Videos and Resources
… procedures. Check back often for new videos and links to resources. If there are additional topics that would be … submit those ideas to [email protected] . Certificates of Deposit (CD) Accounts – New Resources from this Video … Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry Handbooks Voluntary Compliance …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesUnified Court System Bulletin No. UCS-266.2
… or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System with an updated list of those unions that submit membership and dues transactions … for union dues Background A recent internal review of the procedures for initiating and terminating payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollState Comptroller DiNapoli Releases Municipal Audits
… – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided adequate oversight of district financial activities. However, board members did … training, they would have better positioned themselves to oversee the financial activities and helped ensure …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … amounts are within statutory limits and develop a plan to use the excess balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71