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Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… Audit Objective Determine whether Greenburgh Central School District (District) officials properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through January 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Opinion 92-41
… This opinion represents the views of the Office of the State Comptroller at the time it was … implied authority exists, it is well established that: [a] power not expressly granted by statute is implied only where … district. December 30, 1992 J. Stewart McLaughlin, Esq., Attorney Kismet Fire District … Whether a fire district may …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Morristown Central School District – Information Technology (2021M-137)
Determine whether Morristown Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/morristown-2021-137.pdfRichfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies were not comprehensive or being … 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Economic and Demographic Trends – 2021 Financial Condition Report
… of 6.1 percent. New York ranked second among the states for job losses in 2020; California ranked highest with a …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Dryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/dryden-2020-106.pdfMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… no longer enrolled but had active network user accounts. 13 individuals left employment between 2013 and 2020 but had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsState Comptroller DiNapoli Releases Municipal Audits
… Employee Overtime Costs (Suffolk County) The district did not use competitive bidding for purchases totaling $64,405 … required number of quotes as required by their purchasing policy. The board did not follow its procurement policy, but … increased salary and wage cost when these agreements are settled. The city's proposed budget is in compliance with the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsSouth Lewis Central School District – Conflicts of Interest (2021M-3)
Determine whether any South Lewis Central School District (District) officials had prohibited interests in District contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-lewis-2021-3.pdfSpencer-Van Etten Central School District – Information Technology (2021M-155)
Determine whether the Spencer-Van Etten Central School District (District) officials ensured District computerized data was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/spencer-van-etten-2021-155.pdfStay Informed – Career Plan
… Your retirement benefits are an important part of a solid … forms , read informative booklets and brochures , and get tips on preparing for retirement . Attend a …
https://www.osc.ny.gov/retirement/publications/1642/stay-informedComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Broome , Candor Fire District , County of Clinton Industrial Development Agency , … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Board members did not ensure that complete and accurate accounting records were maintained, bank reconciliations were …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… As a result of his conviction, Volkmann is required to leave public office. “Instead of upholding the law, … P. Bruen. “Public corruption will not be tolerated in any form, and we thank the Comptroller’s Office and the Columbia … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageSkaneateles Central School District - Online Banking (2019M-2)
Determine whether District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/skaneateles.pdfUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Purpose To determine whether UnitedHealthcare overpaid for out-of-network anesthesia services provided at Ambulatory … and retired State, participating local government, and school district employees, as well as their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryHerkimer Central School District – 2014 Building Renovation Capital Project (2020M-136)
Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-central-school-district-2020-136.pdfTown of Almond - Tax Collection (2019M-188)
… manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The Clerk did not … manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Alfred-Almond Central School District - Financial Management (2019M-131)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/alfred-almond-2019-131.pdf