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Village of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate … and reports or identify and address improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Tioga Central School District – Cash Management (2020M-83)
… were not maximized. District officials did not develop and manage a comprehensive investment program or comply with … officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Town of Dix – Justice Court Operations (2022M-06)
… (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported … $1,701 and defendants $439. The Court’s computerized accounting system software did not require sequentially … Ensure that monthly accountabilities of all Court accounting records are completed . Review the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… online banking, on her personal computer. Adequate accounting records were not maintained. Key Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with … proper oversight of the bookkeeper. Maintain adequate accounting records. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Administration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts … New York City Administration for Children’s Services: Accounting for and Contracting Children In Foster Care …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Opinion 89-7
… board of assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in … board of assessment review compensation in excess of their salaries because the board of assessment review was required … board of assessment review compensation in excess of their salaries fixed at the time of performance of the additional …
https://www.osc.ny.gov/legal-opinions/opinion-89-7DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined over the last … has actually declined by 24% since 2011, when the state’s real property tax cap was enacted. Because this aid can be …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School … did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsCity of Yonkers – Budget Review (B23-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million for the City. The 2023-24 budget … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Franklin Central School District – Information Technology (2022M-19)
Determine whether Franklin Central School District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/franklin-2022-19.pdfGuide to Financial Operations
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfoTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371State Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Oversight of the Farm-to-School Program (2020-S-9) The department needs to improve … They found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient documentation to … Jersey (PANYNJ): Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsTully Central School District – Network Access Controls (2021M-138)
… - pdf ] Audit Objective Determine whether Tully Central School District (District) officials ensured network access controls … were secure. Officials did not develop written procedures for granting, changing and revoking access rights. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Panama Central School District – Procurement (2024M-73)
… pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education (Board) and District officials purchased goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … complete the annual training. Germantown Central School District – Payroll (Columbia County) The district did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… in the last assessment. The signals overhaul — budgeted at $8.7 billion through 2024 — was needed to resolve signal … resilient. Report A Review of Capital Needs and Resilience at the MTA Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherOpinion 2001-12
… a position by election, appointment or employment "in the service of a public entity …" (Public Officers Law …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12