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Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Key Recommendations Review the financial reports provided by the Treasurer at each monthly meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. … broome delaware tioga BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Guilford – Budgeting (2023M-144)
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in the highway fund. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144XI.12.D Closing Contracts – XI. Procurement and Contract Management
… contracts in a timely fashion by disencumbering excess funds and processing retainage, if applicable (see Section … State agencies may free up remaining pre-encumbered funds, prior to OSC closing the contract, by reducing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTown of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and … 900 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… balance has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for … a manner that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… fiscal years. Although the District maintains a retirement contribution reserve, it budgeted for retirement costs in the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… retention, and promotion rates, as well as pay data of employees by gender, race, ethnicity, sexual orientation, … by directors who demonstrate a commitment to sustainable long-term performance and responsible corporate governance. … , the Fund has voted against all incumbent board directors standing for re-election at companies that have no women on …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… Congress enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. This … … Congress enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaOversight of the Farm-to-School Program
… and Markets (Department) is to promote the State’s agriculture and its high-quality and diverse products; … safeguard the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programOpinion 96-22
… are not required by law to be paid into any other fund or account ...". There is a limit on the amount which may be …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 88-51
… funds appropriated for this item have been held in a bank account entitled "Reserve Fund". The town board wishes to use …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… Thomas P. DiNapoli announced today that an audit of a Brooklyn preschool special education provider found it … Starting Point, and other providers, for the cost of their SEIT programs based on the eligible expenses they report. Providers are not allowed to charge the costs of related services to the SEIT program for reimbursement. …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… pleaded guilty on October 27, 2022 to the same offense and is awaiting sentencing. Today’s proceeding was held before …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… Thomas P. DiNapoli today wrote to President Biden in support of his planned veto of a resolution that would … of Labor’s rule are trying to impose partisan politics on what should be dollars and cents, nonpolitical investment … whether they can and should consider ESG factors in their role as investment stewards for retirement plan participants. …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolution