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State Comptroller DiNapoli Releases Municipal Audits
… were not implemented. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Wyoming County Industrial Development Agency – Project Management (2015M-62)
… of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Agencies Bulletin No. 1864
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Higher Education – 2023 Financial Condition Report
… students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also … scholarships totaling $126.5 million. The New York State TAP provides grant awards to eligible New York residents for …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationBarnard Fire Department – Financial Controls (2015M-134)
… 1, 2013 through December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe … Board of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the District’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is governed by an eight-member Executive Committee/Fire …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… In addition, annual inventories were not conducted, new and unused IT equipment was not properly or securely …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Kings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… percent of the sampled assets were not properly accounted for. Specifically: Nine Chromebooks, including, four with a … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 38 percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, … officials have not adopted a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Helping Hands School – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … fiscal management will play in enabling long-term budget balance for the city. Fueled by a record level of personal … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance … process. Once a GLJE passes through Agency Approval and Budget Check, it runs against the Bureau of State Accounting … transaction upon request of the reviewer (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal Vouchers and GL …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius … services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Pavilion Central School District – Financial Management (2017M-62)
… of our audit was to review the District’s financial management practices for the period July 1, 2013 through … reasonable. … Pavilion Central School District Financial Management 2017M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Rensselaer City School District – Financial Condition (2016M-286)
… Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.9 … Key Recommendations Adopt structurally balanced budgets for the general fund that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Resources for Local Officials
… Local Government Management Accounting Releases: Advisories … Accounting and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary … (TMA) American Rescue Plan Act (ARPA) - Coronavirus Local Fiscal Recovery Funds Guidance: Guidance on Use of …
https://www.osc.ny.gov/local-government/resources/resources-local-officials