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State Comptroller DiNapoli Releases State Audits
… by proper documentation, not allowable, or not related to the programs. State Education Department: Crossroads … $14,297 in non-personal service costs that were charged to the preschool special education programs by …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Letchworth Central School District - Reserves (2018M-176)
… $3.5 million are overfunded. Key Recommendations Adopt a more comprehensive written policy and review reserves to … amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andPortville Central School District - Cafeteria Collections (2018M-244)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Town of Queensbury - Information Technology (2018M-224)
… officials have not: Implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Schoharie Central School District - School Lunch Operations (2019M-19)
… general fund transfers). No one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour … if they purchased milk from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19General Brown Central School District - Building Renovation Project (2019M-21)
… District officials established the necessary records to account for and monitor the building renovation project. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mWestchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Crown Point Central School District - Claims Auditing (2018M-76)
… agreed with our recommendations and indicated they planned to initiate corrective action. 1 Education Law §1724 … Crown …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Red Hook Central School District – Follow Up (2007M-66-F)
… five elected members. Expenditures exceeded $46 million for the 2011-12 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fScio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the period July 1, 2014 … The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Justice Court Fund - Town and Village Court Revenue Report Data Description
… year revenues (held by the State pending clarification for final determination) Corrections to prior year …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… Board did not ensure that: Adequate cost-benefit analyses for proposed projects were developed before project approval. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeGreenport Union Free School District - Bank Reconciliations (2019M-161)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Schroon Lake Central School District - Claims Auditing (2019M-97)
… and have initiated, or indicated they planned to initiate, corrective action. … Determine whether claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Village of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79II.4.B Basis of Accounting – II. New York State Financial Accounting
… Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting