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State Comptroller DiNapoli Releases Municipal Audits

… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find commonly requested …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Tupper Lake Central School District – Records and Reports (2021M-14)

… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14

Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m

Arlington Fire District - Purchasing (2018M-43)

… the Board ensured that goods and services were procured in accordance with the District’s procurement policy … procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… Various Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account … Fund Payments Guide to Financial Operations REV. 01/13/2026 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

Pittsford Central School District – Payroll (2021M-129)

… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Warrensburg Central School District - Financial Condition Management (2017M-265)

… 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017m

For-Profit Construction Questionnaire (CCA-2)

… extra time printing, filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one … spend extra time printing filling out and mailing a paper form Use our free online service to file or update your …

https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2

Not-for-Profit Construction Questionnaire

https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaire

Accounts Payable Advisory No. 40

… Subject: Business Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide to … - Paying for Miscellaneous Charges has been added, with the following information: In order to account for payments … Business Units must always use the invoice and distribution lines in the Statewide Financial …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-section

CUNY Bulletin No. CU-715

CUNY Bulletin No CU715

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increase

Urban Choice Charter School - Credit Card Expenditures (2019M-192)

… Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a result, we …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192

West Seneca Fire District #3 - Capital Reserves (2019M-248)

… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248

Rapids Fire Company – Credit Cards (2023M-86)

… report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases … audit fire company rapids …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

Travel Advisory No. 11

… functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense Report Submission … functionality is available for employee use in the Travel and Expense Module in SFS XIII.4.A Employee Travel Card … types: Due to State Offset Due to State Adjustment XIII.10 Refunds Owed to the State by an Employee Updated to indicate …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursements

Unified Court System Bulletin No. UCS-266.4

… to the deduction for union dues, because OSC is not a party to the relationship between the unions and its members …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payroll

Northeast Central School District - Payroll (2018M-140)

… computer assisted auditing techniques (CAATs) to review payroll records for all employees paid during the audit … Northeast Central School District Payroll 2018M140 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140

Jamesport Fire District - Gasoline Inventory (2019M-04)

… Determine if District officials adequately account for and safeguard the gasoline inventory. Key Findings The … not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials … the District paid at least $2,660 more than necessary for gasoline purchases. Key Recommendations Monitor and …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04