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Whitesboro Central School District – Separation Payments (2020M-146)
… generally agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Opinion 2002-7
… from monies of the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County Public Library v County of … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic … treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for the … 30, 2014. Background The Ravena-Coeymans-Selkirk Community Library is located in the Village of Ravena, which is within the Town of Coeymans in Albany County. The Library is a public school library that …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28State Comptroller DiNapoli Releases School District Audits
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Little Flower Union Free School District – Tuition (2015M-233)
… was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public school, located in the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Eastport-South Manor … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… of Education, the effects of chronic absenteeism increase the chances that students will drop out, which has …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 88-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … authorizing) REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal … real property, municipal lands which are impressed with a public trust may not be alienated without specific State …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Canandaigua City School District – Procurement (2022M-141)
… purchases made from a New York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141VII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… OSC Review After Treasury notifies OSC Bureau of State Accounting Operations (BSAO) – Budgets and Spending … is the agency’s responsibility to prepare and submit any new transactions and required documentation as soon as they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewState Comptroller DiNapoli Releases Municipal Audits
… or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. … through April 2016, which represents 61 percent of total parking violations. The city could have collected an …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Broadalbin-Perth Central … As a result, officials did not maximize interest earnings for the district. In addition, officials did not formally …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… and confounding. Comptroller DiNapoli has done us a great service by looking closely at the challenges faced by …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental … officials should consider following the government travel reimbursement rates. When possible, District officials should use NYS contracts for renting cars. The Board should require proof of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelState Comptroller DiNapoli Releases School District Audits
… officials. White Plains City School District – Financial Management (Westchester County) The school board and district …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… (ONC BOCES) officials properly monitored and accounted for fixed assets. Key Findings ONC BOCES officials did not … assets totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 were …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mState Contract and Payment Actions in May
… Office of the State Comptroller approved 1,872 contracts for state agencies and public authorities valued at $3.9 … $7.8 million to Tappan Zee Constructors, LLC for the New NY Bridge Project. $6.8 million to the Buffalo Urban … and moving expenses to relocate the Buffalo Manufacturing Works to the Northland Corridor Redevelopment Area in Erie …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayCato-Meridian Central School District - Salaries, Wages and Leave Benefits (2021M-173)
Determine whether Cato-Meridian Central School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cato-meridian-2021-173.pdfDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are disorganized, highly … mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-payments