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Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Byram Hills Central School District - Fixed Assets (2019M-153)
… Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) totaling $43,330 were not traced to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153New York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… shameful move. "I was in Paris to support the development of the Paris Agreement and saw firsthand the commitment and dedication of the global community to proactively address climate change and save our planet. "As trustee of New York state's pension fund I seek out profitable and …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementState Agencies Bulletin No. 1213
… Purpose To provide calendar year-end procedures for taxable travel reimbursements in … Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating … taxable travel reimbursement paid by the SFS from December 8, 2012 through December 31, 2012 will be handled differently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program LTC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualOne-Year FAE – Special 20- and 25-Year Plans
… earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments included in a three-year FAE. Your pension … the earnings used in the one-year FAE exceed the average of the previous 12-month period by more than 20 percent, the …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeMcLean Fire District - Financial Operations (2017M-296)
… were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for taking prompt … reports are filed timely. The Board should continue to use the voucher system established as a result of our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Pocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Clinton County - Separation Payments (2018M-44)
… Determine whether the County accurately paid employees’ separation payments. Key Findings The County lacked effective … procedures to ensure employees were accurately paid separation payments. We reviewed 30 separation payments totaling $512,693 made during the audit …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Accounts Payable Advisory No. 61
… cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the … be able to demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material … but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Schenectady County. The District is governed by the Board of Education which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19State 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 … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show fiscal discipline and improve …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… (SCIS) preschool special education services to children with disabilities between the ages of three and five years. … program. During the three audited years, NYL shared space with Manhattan Star Academy (MSA), a private school that serves schoolage children with special needs. The New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … (PA) registered and licensed to practice in New York State; have or develop expertise in district financial … Guidance for School Districts [pdf]," - Office of the State Comptroller "Sample Request for Proposals (RFP) for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… to show how much money was collected from the 2013 Dice Run, or the total net proceeds the Company Treasurer should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… and manage the District’s tax certiorari reserve fund balance. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Fine Fire District – Board Oversight (2023M-81)
… complete report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately … was an increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … As a result, 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … reports did not accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Resources for Local Officials
… Commissioner Training Contact Us Questions? Contact LGSA …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal Reports (CFRs) … Audits/Reports of Interest Lifeline Center for Child Development, Inc.: Compliance With the Reimbursable Cost … costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manual