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June 2002: GASB Statement 34
… Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including depreciation of capital … to implement the provisions of GASB Statement 34, full implementation will not be required to meet the … Municipal Law. Local governments should be aware that full implementation will be required in order to receive an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34XII.4.A Vendor Requests for Payment – XII. Expenditures
… a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC … payments, State Aid payments, or discretionary payments for materials, equipment and services. It is the … paper documents to OSC, with the exception of payments for the purchase of land. Instead, OSC will accept electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … did not: Comply with competitive bidding requirements and/or the District’s procurement policy for 33 transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentOpinion 89-1
… The decision in Gendalia also squarely rejects the central legal premise in Clift , that municipal employees …
https://www.osc.ny.gov/legal-opinions/opinion-89-1East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not properly manage water and sewer fund financial operations. The board did not adopt the water … unallowed payment totaling $1,192. Putnam County Court and Trust Auditors reviewed the commissioner’s, county clerk’s … and records for the receipt and management of court and trust funds as well as estates in the commissioner’s custody. …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsSelected Safety and Security Equipment at Subway Stations (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial report Selected Safety and Security Equipment at Subway Stations
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… as a result, the employment recovery tells a more troubled story. The city’s unemployment rate in December was 11.4 …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingInventory Controls
… necessary controls in place to accurately and completely account for all workstations and other hardware assets for … related to ITSM accuracy, as well as missing devices, and a lack of security over equipment and the information stored … workstations, hard drives, monitors, and keyboards—kept in a shared storage area within the building, easily accessible …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… through August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected … to the financial software system. … East Quogue Union Free School District Selected Payroll Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… - pdf ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. Background The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andOpinion 95-13
… school district purpose, in lieu of using the proceeds to pay principal and interest on the bonds, if the bonds do … were issued, those proceeds must be applied only to the payment of the principal and interest on the … Although section 165.00 provides several exceptions to certain of the requirements of paragraph a (see Local …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … four-year-olds in New York State with the opportunity for an early childhood education. A new statutory framework … to the DOE annually. In NYC, UPK is offered in public school settings, through programs operated by the DOE, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programVillage of Washingtonville – Budget Review (B25-6-1)
… is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit … are outstanding, the Village’s tentative budget for the next succeeding fiscal years for examination and recommendations. Key Findings The scope …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Municipal Audits
… and financial system. Personal internet use was found on computers. In addition, network and application user …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsLansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Watertown City School District – Procurement (2021M-176)
… - pdf ] Audit Objective Determine whether Watertown City School District (District) officials sought competition for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… - pdf] Audit Objective Determine whether Chenango Forks Central School District (District) officials properly … to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69