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III.7 Data Quality – III. Statewide Financial System (SFS)
… of the agencies to periodically clean up transactions. For transactions that have not been cleaned up, the Office of … Agency or Travel Review Complete statuses with no activity for 90 days or more will be denied. Purchase Order Guidance: … Any Purchase Order transaction with a budget status error for 30 days or more should be resolved or will be deleted. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityHadley-Luzerne Central School District - Financial Management (2018M-103)
… on the District’s response. … HadleyLuzerne Central School District Financial Management 2018M103 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Westfield Academy and Central School District - Financial Management (2018M-67)
… the amount of unrestricted fund balance to within the legal limit. Adopt budgets that include realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mPeekskill City School District - Network User Accounts (2021M-195)
… - pdf] Audit Objective Determine whether Peekskill City School District (District) officials adequately managed and … take corrective action. … Determine whether Peekskill City School District District officials adequately managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementII.3.B Establish Control – II. New York State Financial Accounting
… Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlPine Valley Central School District - Financial Management (2019M-35)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring … and surplus fund balance were reasonable. Key Findings The Board overestimated appropriations by a total of almost …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by … $5,771,008 in reported costs that did not comply with the requirements in the Manual and recommend such costs be …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … cash payments for 18 disbursements, totaling $574, did not have receipts. However, the Treasurer was able to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… records. While the clerks generally recorded, deposited, and reported the fees, water rents and certain recreational fees, they did not always make … County) The board ensured disbursements were supported and approved. However, the board did not ensure the service …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… cash disbursements were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all … period, we reviewed 373 disbursements totaling $653,480 and found disbursements totaling $585,792 were for inappropriate purchases and/or not supported. Examples of inappropriate purchases and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Wallkill Central School District – Claims Auditing (2023M-52)
… result in paying a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Online and Computer-Aided Training – Travel and Conference Expense Management
… Local governments and school districts may find that it is necessary or … way to train staff and will allow local governments and school districts to minimize travel costs. It may be … It would not be proper for the local government or school district to gift a computer to an official or employee …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingMonticello Central School District - Fund Balance Management (2020M-2)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed the general fund’s … Key Findings The Board overestimated appropriations from 2016-17 through 2018-19, helping result in $12.1 million …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Total Receipts – 2021 Financial Condition Report
… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … increased taxes, or both. Receipts are revenues that have been recorded on a cash basis. See Appendix 3 for a … Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsWhitehall Central School District – Internal Controls Over Payroll (2013M-159)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mTotal Receipts – 2023 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2023 receipts; and Have increased 21.3 percent since 2019. In 2023, personal income tax receipts—the State’s largest tax … … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax … … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… children ages three through five years. During the 2012-13 school year, Gingerbread served about 145 students. The New … of Interest State Education Department: Whitestone School for Child Development - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… Nursing Education, Research and Practice Center at Lehman College, tripling its capacity to help address the statewide … This analysis is an update to DiNapoli’s 2023 report, NYC Health + Hospitals: Nurse Staffing Trends . Report NYC Health + Hospitals: Nurse Staffing Trends Update … New …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitals