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Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Contracts Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- Purchase … an expenditure of more than seven thousand dollars and all purchase contracts involving an expenditure of more …
https://www.osc.ny.gov/legal-opinions/opinion-91-6State Comptroller DiNapoli Releases Municipal Audits
… not have adequate supporting documentation. Brighton Fire District – Non-Payroll Disbursements (Monroe County) District … or provide documentation that competition was sought for 11 totaling $133,567. The district may have saved about … effectively manage the town’s financial condition. More real property taxes and user fees were levied than needed to …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… Objective Determine whether the Board adhered to the law and District policy when procuring professional services. Key … did not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… of this fund balance increase to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelMount Pleasant Central School District – Financial Condition (2015M-82)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through January 6, 2015. Background The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Town of Dix – Justice Court Operations (2022M-06)
… (Town) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections and reported … $1,701 and defendants $439. The Court’s computerized accounting system software did not require sequentially … Ensure that monthly accountabilities of all Court accounting records are completed . Review the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… DiNapoli today announced the introduction of a legislative proposal aimed at helping local governments across New York … find and implement real, lasting solutions. This proposal will help encourage municipalities to take action by …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingRichfield Springs Central School District - Fixed Assets (2019M-140)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … and reported to the Board according to policy. District officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… Key Findings District officials did not submit claims for all Medicaid-eligible services provided to … a result, claims were either not submitted or reimbursed for just over 1,260 eligible services totaling $46,338. Had … requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Canaseraga Central School District - Financial Management (2019M-104)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Property tax levy growth for school districts will be capped at 0.12 percent above current levels for the 2016-17 fiscal year, according to data released today … The latest calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184New Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-school-district-s9-19-37.pdfLake Pleasant Central School District - School District Website (S9-19-36)
Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lake-pleasant-central-school-district-s9-19-36.pdfGrand Island Central School District - School District Website (S9-19-31)
Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-island-central-school-district-s9-19-31.pdfCentral Square Central School District - School District Website (S9-19-29)
Determine whether the Central Square Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/central-square-central-school-district-s9-19-29.pdfOysterponds Union Free School District - Financial Management (2019M-217)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Tonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdfLansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2021-213.pdfManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
Determine whether the Manchester-Shortsville Central School District (District) officials properly and transparently used capital project resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/manchester-shortsville-2021-103.pdf