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Elmsford Union Free School District – IT Asset Management (S9-22-9)
… District officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money … response letter. … elmsford audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… and properly managed fund balance and reserves and if District officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… to perform periodic reconciliations, and establish or strengthen additional controls as needed, to prevent …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleOpinion 96 - 11
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town board to submit … REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of petition) TOWN … and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-11XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… procurement of equipment, including: Establishment of need for the equipment; Determining the method of acquisition for the equipment; and Required approvals and other considerations. … for Approval of Personal Property (Equipment) And Real Property State Supported Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionGananda Central School District – Financial Condition (2014M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. Background The Gananda Central School District is located in Wayne County and is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62IX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and … relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewNYS Common Retirement Fund Announces Third Quarter Results
… quarter of state fiscal year 2016-2017 was 1.11 percent for the three-month period ending Dec. 31, 2016, with an … mortgages (26.8 percent), private equity (7.7 percent), real estate (6.8 percent), absolute return strategies (3.2 …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsSomers Central School District – Fixed Assets (2016M-74)
… The purpose of our audit was to review controls over the District’s fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. Background The Somers Central School District is located in the Towns of Somers, Katonah …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Introduction – Information Technology Contingency Planning
… has become an integral part of most local governments’ and school districts’ operations. Computer systems and electronic … to daily business transactions, communication, and accounting and reporting. The impact of an unplanned IT … IT disruptions will prepare local government and school district personnel for the actions they must take in the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionNYS Common Retirement Fund Reports Second Quarter Results
… of the State Fiscal Year 2018-2019 was 3.47 percent for the three-month period ending September 30, 2018, with an … mortgages (23.0 percent), private equity (8.4 percent), real estate and real assets (7.6 percent) and absolute return …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background The Rotterdam-Mohonasen Central School District is located in Schenectady County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Opinion 97-26
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 95-20
… the nature of the relief sought. If the court is required to decide separate issues in order to grant relief, then … the petitioner generally will seek the appointment of a trustee as part of the relief requested in the probate or … in a single petition or files a separate petition for each form of relief sought. Rather, as the courts have noted, …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… Fund’s return. The partnership is the first of its kind for the Fund. “This innovative partnership gives the New York … portfolio of public and private equities, fixed income, real estate and alternative instruments. … State Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsFreeport Union Free School District – Financial Management (2024M-49)
… Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District … to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… In addition, the district’s use of two central network management tools for over 10 years has created security …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 … all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor … manner. Key Recommendations The Clerk should: Maintain accounting records that properly document dates of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75