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Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced an investment strategy that will raise the New York Common Retirement Fund’s (Fund) commitment to … said. “Our pension fund has long-supported climate aware strategies, and this expansion of our commitment offers a …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureCity of Amsterdam – Records and Reports (2013M-266)
… of Audit The purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266State Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,471 contracts for state agencies and public authorities valued at $8.6 billion …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfState Comptroller DiNapoli Releases Municipal Audits
… public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … not charged for water system debt according to the local law. Terryville Fire District – Treasurer’s Duties (Suffolk …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsTuition Assistance Program – DeVry College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … TAP-eligible programs include business administration, accounting, computer technology and electronics. DeVry … in New York – two in Manhattan and one in Queens. The school’s academic calendar comprises three 16-week semesters. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and … overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialGeorgetown Fire District – Board Oversight (2014M-264)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… audit, it also passed a separate resolution to pay other bills prior to audit that are not allowed by Town Law. For …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… Alabama , Caledonia Fire Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The town supervisor did not maintain complete and accurate accounting records for all town funds or ensure that bank …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Onteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfXVI.3.B Fund Accounting – XVI. Financial Reporting
… into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only the minimum number of funds consistent with legal and operating requirements will be established since unnecessary funds result in inflexibility and inefficient financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did … the 2016-17 school year: Baldwinsville Central School District (Onondaga County), Binghamton City School District …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesState Comptroller DiNapoli Releases Municipal & School Audits
… not: solicit interest rate quotes or prepare monthly cash flow forecasts, or; consider other legally authorized … $1,981 to four customer accounts without any review or approval and the bookkeeper did not record amounts billed … clerk-treasurer also was paid $34,988 without support or approval over a two-year period for overtime ($32,462) and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfComptroller DiNapoli Releases Municipal Audits
… , Genesee County , Nanticoke Volunteer Fire Department and Oswego County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … appropriately and effectively.” Town of Ashford – Water District (Cattaraugus County) The board did not ensure that …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… accounts had unnecessary network administrative access. Application user accounts or properly restrict permissions in … user accounts are disabled in a timely manner. Limit application permissions based on an account user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and