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NYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsOswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure … to the Treasurer for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). Together, the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Audit Committee Charter Guidance and Template
… faith, in a manner they reasonably believe to be in the best interests of the Committee and the District with such …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… real estate market could impact this revenue for years to come. Income and corporate tax receipts continue to come in stronger than expected, fueling a surplus for FY …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… real property tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without … Key Recommendations Deposit real property taxes within 24 hours and remit them to the Supervisor weekly. Perform …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Comptroller DiNapoli Releases School Audits
… office completed audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Albany … Services (Albany County) The charter school entered into a three-year compact agreement with the Brighter Choice … that it used an appropriate process to ensure it obtained a suitable building site at a reasonable cost. The board …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Cohoes City School District – Medicaid Reimbursements (Albany County) The … not maximize Medicaid reimbursements by submitting claims for all eligible services provided. Auditors reviewed …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… of Audit The purpose of our audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingComptroller DiNapoli Releases School Audits
… his office completed audits of the East Greenbush Central School District , East Rockaway Union Free School District , Honeoye … and modifying employee information in the district’s accounting software program. Jefferson Central School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Opinion 2002-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not expand the activities of a public dock district to include maintenance and operation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Beacon City School District , Brookfield Central School District , Chenango … officials appropriated fund balance as a funding source for the past three years in amounts that were unnecessary and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Wainscott Common School District – Financial Condition (2013M-268)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfCost-Saving Ideas: School District Auditing – External Auditor
… statements are in accordance with Generally Accepted Accounting Principles (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the … of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State Comptroller …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorWestmoreland Central School District – Financial Condition (2014M-283)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… was to determine if the District established adequate controls over its information technology (IT) assets for the … Key Findings District officials have not segregated IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, immediately identify or tag IT assets as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOpinion 88-57
… a local law which exempted designated senior citizens from rent increases in rent controlled apartments in New York City, stating that: … public assistance, social security payments, reduction in real estate taxes for elderly home owners and double …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… gifted $143,000 to the FLDC for the completion of a project. FIDA granted two additional unauthorized commercial …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesCity of Mechanicville – Records and Reports (2012M-162)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is … The Council failed to establish the policies and internal control procedures needed to implement, manage and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162