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Red Hook Central School District – Inventories (2023M-133)
… tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether … fuel tanks. Develop adequate policies and procedures for monitoring and safeguarding District fuel, or review and … E-Z Pass statements to ensure fees and charges were for valid District purposes. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … estimate the town sold the Southside Municipal Center for approximately $718,000 less than it cost the town to … the center. Further, the board received only one offer for the property, did not use a real estate broker to …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Maximus, Inc.
… Background DOH added $435 million in contract amendments for services outside the scope of the original contract. The … Maximus charged DOH a fringe benefit rate of 86.33 percent for Systems staff operating data centers and 47 percent for all other Operational and Systems staff. This occurred …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCity of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that … with developmental disabilities. ECLC is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… to examine the City’s internal controls over cash receipts for the period January 1, 2011, to November 13, 2012. … the President and 10 Alderpersons. The City budget for the 2013 fiscal year totaled approximately $11.95 … records or performed formal bank reconciliations for the Clerk’s bank account. Each of the other Departments …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Niagara County – County Bridge Maintenance (S9-13-2)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of approximately 88 … of bridges. The DPW’s operating budget was $24.3 million for the 2012 fiscal year. Key Findings The County does not …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Comptroller DiNapoli Releases School Audits
… did not have documentation that they were only paying for transportation for students that lived in the district. Auditors requested documentation for 300 students and found that documentation for 93 of those …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code indicates the organizations were not eligible for such services. 14 of the 27 garbage fee exemptions …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … Cohoes City School District – Budgeting (Albany County) For the 2012-13 through 2014-15 fiscal years, the district’s …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Modules as soon as possible to assist with the transition. For the remaining SFS modules, online agencies may use SFS to … use the attachments in SFS as the sole document repository for their official records after ensuring compliance with the requirements. For all SFS modules, exceptions to the policy may exist due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOpinion 88-21
… to construct recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds … (1) May park trust funds be used to construct a building for public recreation purposes? (2) May a village rent one of the rooms in the recreation building for holding public meetings, provided that the rental money …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… areas across the state where there is a demonstrated need for banking services. Bronx Community District 9 (CD 9) is … that New Yorkers know that the department is working for them, making sure that financial services are both … forward in expanding access to essential banking services for our community. I want to thank Governor Kathy Hochul, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newCompliance With School Safety Planning Requirements
… through February 15, 2019. About the Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have … State and City Regulations outline general requirements for the plans, and specific requirements are left to safety …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsState Agencies Bulletin No. 1471
… 2015-2016. Effective Date(s) Repayment of the NYSCOPBA for Bargaining Unit 01 DRP reductions will begin in the … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment. Earnings Code Description D4C 12-13 CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationXVI.4.A Cash and Investments – XVI. Financial Reporting
… GASB Statement No. 28 – Accounting and Financial Reporting for Securities Lending Transactions (GASB Codification … The State maintains approximately 3,000 bank accounts for various purposes at locations throughout the State. Bank … of certain accounts. The State holds investments both for its own benefit and as an agent for other parties. Major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, … etc.) costs. Statutory Authority Statutory authority for assessing, collecting and making payments from funds of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview