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East Aurora Union Free School District - Procurement (2023M-125)
… Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in … Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Clarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District … year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored … Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeAm I Required to Have an Audit?
… It depends. Some local government entities such as school districts, industrial development agencies, fire … and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to … they audit, either members of private certified public accounting firms or organizationally independent government …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1354
… Purpose To inform agencies of new file layouts for inbound and outbound file interfaces to PayServ to reflect the conversion from legacy cost centers to the new accounting structure (Chart of Accounts) in SFS Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
audit, school, william floyd, check signing, online banking, 2022
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/william-floyd-union-free-school-district-2022-192.pdfAccounting and Reporting Update Focusing on GASB Statements 84 & 87
Print out presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/gasb-84-and-87-03-18-20.pdfCassadaga Valley Central School District – Financial Condition (2013M-249)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Opinion 90-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … 242(2) of the Military Law, every "public officer or employee", while engaged in the performance of "ordered …
https://www.osc.ny.gov/legal-opinions/opinion-90-56North Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Holley Central School District - Procurement (2019M-7)
Determine whether District officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/holley.pdfComptroller DiNapoli Releases Municipal Audits
… of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire Department , Village of Mastic … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The treasurer did not maintain accurate and timely accounting records, which caused the general ledger to be out …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfBelleville-Henderson Central School District - Information Technology (2019M-128)
… complete report - pdf] Audit Objective Determine whether District officials ensured employees’ personal, private, and sensitive information (PPSI) was adequately protected … employees. District officials did not develop procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mCincinnatus Central School District – Procurement (2021M-111)
Determine whether Cincinnatus Central School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cincinnatus-2021-111.pdfAdult-Use Cannabis Accounting Bulletin
Office of the New York State Comptroller, Adult-Use Cannabis Accounting Bulletin
https://www.osc.ny.gov/files/local-government/publications/pdf/adult-use-cannabis-accounting-bulletin.pdfMedicare Part D – Federal Prescription Drug Benefits Program
This bulletin highlights the Medicare Part D Federal prescription drug benefits program and provides appropriate accounting guidance for Federal subsidies recei
https://www.osc.ny.gov/files/local-government/publications/pdf/medicared.pdfCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 … Department of Transportation (Department) is responsible for regulating the movement of oversize and overweight … hauling permit is generally used to move a single piece of equipment or other item that exceeds legal dimensions for the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… operating deficits that have contributed to ongoing fund balance deficits in the general fund. During this period, the Village received over $642,000 in non-recurring revenue without which the fund balance deficit would have been even greater. The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-information