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Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-free-tarrytowns.pdfState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canajoharie Central School … County) District officials developed a process to account for leave accruals and a system over payments for unused …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-66
… to market programs) -- Disposition of (authority of school district to sell computer programs) SCHOOL DISTRICTS -- … you ask: May a school district obtain a copyright for computer programs developed by school district employees? …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Lake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfState Comptroller DiNapoli Releases Municipal Audits
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain adequate accounting records. While the clerks generally recorded, … make remittances in a timely manner. Coeymans Hollow Fire District – Board Oversight (Albany County) The board ensured …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
https://www.osc.ny.gov/files/local-government/data/excel/2022-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
https://www.osc.ny.gov/files/local-government/data/excel/2023-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
https://www.osc.ny.gov/files/local-government/data/excel/2024-school-districts.xlsxVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Town of Erin – Town Clerk and Justice Operations (2016M-315)
… was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … and the Justice did not maintain complete and accurate accounting records. The Clerk did not remit taxes to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Opinion 89-5
… the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when … of pendency if the notice affects more than one parcel of real property. You ask if a county clerk may charge …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central … did not have documentation that they were only paying for transportation for students that lived in the district. …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsOpinion 93-15
… officers and employees of the sponsoring municipality or school district (see, e.g., General Municipal Law, §800[5], … of Town Law, §123 and, therefore, are not subject to the accounting and auditing provisions of that section. We note, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are … Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewArlington Central School District – Network User Accounts (2021M-110)
… pdf ] Audit Objective Determine whether Arlington Central School District (District) officials ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Lancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Byram Hills Central School … in encumbrances and improperly reserving $7.7 million for debt service. Eastport-South Manor Central School …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Barker Central School District – Payroll (2023M-19)
… 2023M-19] Audit Objective Determine whether Barker Central School District (District) employee compensation payments were … calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Legal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking Comptroller's Approval Relating to Refunding … with competitive bidding for procurements. County District Approval: Legal Requirements and Administrative … Comptroller for approval. Several Local Government and School Accountability publications, including certain modules …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsWillsboro Fire Department – Financial Operations (2014M-206)
… was to evaluate internal controls over the Department’s financial operations for the period January 1, 2013 through … bank accounts and present the reconciliations, bank statements and cancelled check images to Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206