Search
Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… could not be supported with written authorization. The lock out function (i.e., an internal control that helps … Adopt policy guidance regarding the utilization of the lock out function and what procedures must be followed to … this control. Periodically review the bypassing of the lock out function and determine the appropriateness of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsTechnology Transfer Program and Royalty Payments
… steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received … the Research Foundation is entitled to receive royalty payments based on executed agreements with the licensee. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsOpinion 2001-12
… -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library … LAW §18: There are two alternatives for conferring the benefits of section 18 of the Public Officers Law on … as a direct expense of the sponsor. This is in reply to your letter in which you ask whether the trustees of a school …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12LaFargeville Central School District – Financial Condition (2016M-216)
… District officials appropriated about $1 million of fund balance in each of the past three fiscal years but the … a result, the District did not use any of the appropriated fund balance. The Business Manager has developed a long-term … multiyear plan to address the District’s use of its excess fund balance. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Housing Trust Fund Corporation Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program Report 2020S4
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… elect hospice care, they waive their right to use Medicaid for curative services, and a hospice organization assumes responsibility for all medical care related to the terminal illness. Hospice … paid for hospice services that should have been covered by Medicare or a Medicaid managed care organization; and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careState Comptroller DiNapoli Releases Municipal & School Audits
… County) The scope of the review was significantly limited by the village’s lack of complete, accurate and current …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsCampbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through … the Board adopted unrealistic budgets, appropriated fund balance and reserves were not needed to fund operations as …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Belfast Central School District – Procurement (2016M-317)
… through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, … in Allegany County. The District, which operates one school with approximately 340 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… Superstorm Sandy added three years to the Metropolitan Transportation Authority's (MTA) already overdue and over budget post-9/11 security …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsWeedsport Central School District – Procurement and Claims Audit (2021M-199)
… Central School District (District) officials complied with the District’s procurement policy and statutory requirements … officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… for the PCard. Process and Transaction Preparation for Online Agencies Prior to payment, the agency should review … transfer. Special Considerations for Reconciliation for Online or Bulkload Agencies On occasion, there may be special … for the TCard. Process and Transaction Preparation for Online Agencies Prior to payment, the agency should review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesPublic Safety – 2023 Financial Condition Report
… (Burglary, Larceny and Motor Vehicle Theft), accounted for the majority of the overall increase (collectively rising … reporting on this data in 2022. This decline follows steep increases in the two years prior. When comparing the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyOpinion 95-20
… the nature of the relief sought. If the court is required to decide separate issues in order to grant relief, then … the petitioner generally will seek the appointment of a trustee as part of the relief requested in the probate or … in a single petition or files a separate petition for each form of relief sought. Rather, as the courts have noted, …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Orleans County – Court and Trust Funds (2014M-043)
… of internal controls to account for and safeguard these funds. Key Findings The records maintained by the County … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Accounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General effectively collects delinquent … 1, 2008 through October 20, 2011. Background The Office of the Attorney General (OAG) includes the Civil Recoveries … the Bureau was generally effective in its collection of accounts receivable referred by state agencies. However, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsState Agencies Bulletin No. 1390
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1390-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1311
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1311-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1242
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1242-schedule-agency-payroll-submission-and-availability-reports-and-files