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Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to … did not record all financial activity using proper accounting procedures. As a result, inadequate records and … Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Efficiency of Warehouse Space (Follow-Up)
… Space (Report 2019-S-1 ). About the Program The Spending and Government Efficiency (SAGE) Commission was formed to … the associated costs because there was no central source for this information. Our initial report, covering the period … and storage of millions of pieces of personal protective equipment (PPE) as well as entering into additional warehouse …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followII.3.B Establish Control – II. New York State Financial Accounting
… by the Legislature, the State Comptroller will establish appropriation and segregation control records based on the … contract encumbrances, and the carryover period for an appropriation. Outstanding liabilities, payable from prior … to the end of the fiscal year. For more information about appropriation accounting, lapsing periods, and liabilities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlDiNapoli Audit Finds Gaps in NYC School Safety Planning
… requirements for shootings and emergency situations in New York City’s schools need to be more strictly enforced … Comptroller Thomas P. DiNapoli. Auditors found DOE was lax in requiring that safety plans were filed on time by schools … other issues. “The state Safe Schools Against Violence in Education Act aims to keep school children and teachers as …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningJericho Union Free School District – Acceptable Use Policy (2022M-194)
… pdf] Audit Objective Determine whether Jericho Union Free School District (District) officials helped safeguard personal, … office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Comptroller DiNapoli Releases Municipal Audits
… The town’s 2016 proposed budget complies with the property tax cap levy limit. Town of East Hampton – Budget Review … The town’s 2016 tentative budget complies with the property tax cap levy limit. Village of East Hampton – …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0XV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, … All journal/revenue transfers should have obligation and accounting dates that are no later than March 31. A … transfer cannot be submitted with an April obligation or accounting date since the period will not be opened until the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… York City were providing the required services to English Language Learners (ELLs). "New York can do a better job when … as well as the number of ELLs who speak the same home language. Students who are eligible for ELL services are … two programs: Bilingual Education (BE) or English as a New Language (ENL). School districts are required to provide BE …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsTown of Wawarsing - Recreation Department Records (2019M-20)
Determine if the Recreation Director maintained timely, complete and accurate accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2019-20.pdfTown of Amity - Town Clerk (2018M-183)
… accounted for cash receipts. Key Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded … Key Recommendations Record, deposit and remit all real property taxes and fees intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Accounts Payable Advisory No. 72
… Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition … “Paying for the Purchase of Land”) informs State agencies how to process vouchers for land acquisition payments. … It also specifies the documentation agencies must submit to OSC to support the land acquisition and how to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsCourt Facilities Aid and Assistance Program
… operations of all courts in the Unified Court System (UCS). UCS serves the State’s 62 counties through 13 Judicial … Offices within District 10) and the Deputy Chief Judge for New York City. OCA administers several programs for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programOtselic Valley Central School District – Procurement (2022M-58)
Determine whether Otselic Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otselic-valley-2022-58.pdfNewark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/newark-valley-2022-60.pdfHudson City School District – Information Technology (2020M-157)
Determine whether Hudson City School District (District) officials ensured information technology (IT) systems were adequately secured against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hudson-city-2020-157.pdfHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… network user account controls to help maintain continuity of business office operations and prevent unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsOlean City School District – Reserve Funds (2022M-187)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … established the District’s nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that approximately $8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Friendship Central School District –Procurement (2016M-175)
… made in compliance with the requirements of this policy or require District officials to properly document compliance … for such services through the use of RFPs and written or verbal quotes. Require strict adherence to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175