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Sagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Accounts Payable Advisory No. 51
… guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay. Reference : Guide … agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 … to support payments totaling $757,700 made to two vendors for transportation services. District officials did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for … chapter. Any changes or suggestions regarding the content of this chapter should be forwarded in writing for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Freeport Union Free School District – IT Asset Management (S9-22-10)
… to confirm they were inventoried. We found 43 percent of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Walton Central School District – IT Asset Management (S9-22-24)
… to confirm they were inventoried. We found 51 percent of the sampled assets were not properly accounted for. … could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Newfield Central School District – IT Asset Management (S9-22-17)
… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. District …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that … Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s … Maintain and report accurate, complete and up-to-date accounting records. Perform monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryDiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … services efficiently as they face the difficult task of managing costs that continue to rise.” The 2% allowable …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentState Agencies Bulletin No. 1586
… may require updates for SFS lapsing Overview Certain chart of accounts strings in SFS that are attached to position … for use in PayServ. OSC has provided a spreadsheet of all current position pools associated with a chart of accounts string that is scheduled to lapse on 09/15/2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1586-sfs-chartfield-strings-payserv-09152017-09292017-lapse-datesState Agencies Bulletin No. 755
… (Social Security Number Verification Report) Effective Date(s) Immediately Background Verifying and maintaining … in the State payroll system ensures accurate posting of Social Security earnings, and ensures that employees avoid … to which they are entitled. OSC Actions OSC created a file of employees with taxable wages for the 2007 reporting for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/755-verification-social-security-numbers-and-names-2007-w-2-reportingSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last … lives,” State Comptroller Thomas P. DiNapoli said. “I thank the Tupper Lake Police Chief Eric Proulx, Franklin … debt. The audit recommended that the Tupper Lake VFD Board of Directors: Require the VFD treasurer to properly reconcile …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli Releases July State Cash Report
… responsible and accountable ways to maximize the benefit of this one-time settlement revenue. It provides tremendous opportunities to address a variety of needs, but it should not be used for ongoing purposes.” … or $3.3 billion, through July 31, primarily because of settlement revenues, which were approximately $2.8 billion …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportState Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsState Comptroller DiNapoli Statement on New York City Financial Plan
… plan highlights why smart use of the city’s federal relief funds and better-than-projected revenues are necessary to … businesses, and that the federal government reallocate funds for rent relief. "The updated plan also raises …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planJoin Our Information Technology Team
… The Chief Information Office oversees the Office of the State Comptroller's information technology services … Information Technology Specialists perform a variety of technical activities including: Network and system design, … and design Design, development, and administration of database systems Application development Grow Your Career …
https://www.osc.ny.gov/jobs/information-technology