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Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Bright Start Pediatric Services LLC Bright Start on its Consolidated Fiscal Report CFR were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… the district’s special education costs to the costs for providing the same services in nearby school districts and private specialized facilities. … Auditors determined the tuition charges were appropriate for recovering the costs to the district of providing these …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationState Comptroller DiNapoli Releases Municipal Audits
… Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. City of Johnstown – Information Technology … (PPSI) was protected. The failure to protect PPSI can have significant consequences on the city, such as reputation … IT security awareness training. City officials did not have a complete and accurate IT asset inventory. They also …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Local Government Data
… class of local government and year. Use Open Book New York to see data for an individual local government. File local …
https://www.osc.ny.gov/local-government/dataBrighter Choice Charter School for Boys - Payroll (2018M-139)
… the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Poland Central School District - Claims Audit Process (2018M-214)
… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we … and approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… are authorized by §4 of the State Finance Law and annual budget bills which specifically identify the fund from which … most cases the transfers are transacted on request of the Budget Director by OSC’s Bureau of State Accounting … or temporary authority provided in an annual budget (language) bill(s). 36320 Statewide Transfer FROM Other Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersFort Ann Central School District - Fund Balance Management (2018M-119)
… limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Onondaga County Probation Department - Financial Operations (2018M-147)
… (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed and … and disbursement procedures. Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations … adequate cash collection and disbursement procedures for restitution and County fees. Establish procedures to disburse …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or … Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… District officials did not ensure an independent review of separation payment calculations was performed for all … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2State Agencies Bulletin No. 1202
… of the NYS Empl ID as Empl ID in PayServ is scheduled for November 9 –12, 2012. Background SSN has been added as a …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… Governor Kathy Hochul's bold and smart actions today to protect Jewish and Muslim New Yorkers. I have confidence … University of New York’s policies and procedures related to antisemitism and discrimination will help protect Jewish …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. OSC will work with … are made. More information on the relationship between the account codes and statewide procedures can be found in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureFallsburg Central School District - Fund Balance Management (2020M-12)
… benefits District taxpayers. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… District officials properly accounted for the Continuing Education Department’s (Department) financial activity. Key Findings Community education financial activity was not accounted for in the … program revenue was improperly recorded as community education revenue. Fringe benefit costs were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-education