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Village of Monticello – Board Oversight (2013M-226)
… audit was to assess the oversight provided by the Board for the period August 1, 2011 through March 14, 2013. … that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive timely and … to fund operations, the amount owed to the Village for real property taxes, or the Village’s overall fiscal health. …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226NYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 … to weather the ups and downs that have become standard in the past several months and are expected to continue.” The … traded domestic equities and 15.2 percent in international public equities. The remaining Fund assets by allocation are …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsNYS Common Retirement Fund Reports Third Quarter Results
… estate and real assets (8.6 percent) and absolute return strategies and opportunistic alternatives (3.5 percent). The …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… (8.3 percent), real estate (7.0 percent), absolute return strategies (2.7 percent) and opportunistic alternatives and …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsNorth Greenbush Common School District – Claims Auditing (2022M-112)
… Objective Determine whether the North Greenbush Common School District (District) Board of Education (Board) ensured claims … action. … Determine whether the North Greenbush Common School District District Board of Education Board ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report … (United) to administer the Empire Plan’s medical/surgical benefits. Civil Service is responsible for maintaining the … sought to determine whether United paid medical/surgical claims for Empire Plan members who were not eligible for …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesSaratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Opinion 90-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-90-1State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lincoln – Disbursements … She also did not record 44 checks totaling $4,320 in the accounting system, and improperly voided other receipts … conditional discharge. Raquette Lake Union Free School District – Business Office Operations (Hamilton County) The …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… audits of the Village of Bellport , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … between bank accounts as revenues and expenditures in the accounting system. In addition, the treasurer incorrectly …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Sullivan West Central School District – Financial Condition (2014M-40)
… July 1, 2012 through October 8, 2013. Background The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … for the 2013-14 fiscal year totaled approximately $33 million. Key Findings District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July … Office operations. Board policies and written procedures have been developed and adhered to by staff for cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … analysis and did not always consider past productions when planning future meals, which contributed to the cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 37 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Central Valley Central School District – IT Asset Management (S9-22-7)
… to confirm they were inventoried. We found 8 percent of the sampled assets were not properly accounted for. … Two Chromebooks with a combined estimated cost of $430 based on recent purchases could not be located. One … our comments on issues raised in the District’s response letter. … audit schools statewide IT asset management central …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Opinion 96-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) … by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to include in … amount to be paid into a capital reserve fund established for the purchase of equipment. The board may fix such amount …
https://www.osc.ny.gov/legal-opinions/opinion-96-24NY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… asked the Securities and Exchange Commission's (SEC) for approval to omit the shareholder request from a vote at … portfolio of public and private equities, fixed income, real estate and alternative instruments. … State Comptroller …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyTown of Porter – Capital Projects (2013M-352)
The purpose of our audit was to review the Towns capital projects for the period January 1 2012 through October 9 2013
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Yonkers City School District – Fixed Assets (2015M-229)
… The purpose of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. Background The Yonkers City School District is the school district for the City of … tagged or the asset tag information did not agree with the accounting records, 10 could not be located, nine could not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Opinion 89-15
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (must specify definite sum); Calls for assistance (responsibility for negligence of firemen and … in answering a call for assistance to a fire protection district is a charge against and paid by the fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-89-15