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Liverpool 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-59Operational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System … will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General … tab in the Events-Related Data section of SFSS ecure . For assistance with vouchers and expense reports, please …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsCity 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-b23-6-6Edwards-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-92State 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-auditsFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate information technology (IT) asset inventory records and established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-schuyler-central-school-district-2002-151.pdfOpinion 89-25
… reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- … §6-c(9-a). A village may not contract with a town sewer district for the conveyance, treatment, and disposal of … prohibits counties, cities, towns, villages and school districts from giving or loaning their credit to or in …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Seneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seneca-falls-2021-201.pdfTown of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/schroeppel-2019-187.pdfComptroller's Oversight of State Contracts
… Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding transparency to … submitted a purchase order for scientific and laboratory equipment. The cost of the equipment was higher than another …
https://www.osc.ny.gov/state-agencies/contracts/oversightXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – … Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of … ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusTully 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-138Inlet Common School District – Claims Auditing (2015M-285)
… policy to ensure claims are adequately documented and properly supported, for legitimate purposes and approved prior to payment by an authorized District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Panama 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-3State Agencies
… Find information about state audits payroll travel policies accounting and operational guidelines and procurement …
https://www.osc.ny.gov/state-agenciesOpinion 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-2001-12Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital … schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdf