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Selected Financial Management and Administrative Practices
… (NCPA) operates in compliance with governing statutes and guidelines. Our audit covers the period January 1, 2010 … Nassau County. Public Administrators are responsible for administering the estates of individuals who die … heirs who are not qualified or willing to administer the estate. They are responsible for collecting, securing, and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesClaryville Fire District – Budgeting Practices (2014M-59)
… purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board … is a district corporation of the State, distinct and separate from the Towns of Neversink and Denning located …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Scott McNamara, and the New York State … arrest of the long-time superintendent of the Utica City School District (UCSD) Bruce Karam and the former Utica Mayor and UCSD School Board President Louis LaPolla for allegedly using taxpayer funds to pay for political …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bethlehem Central School … properly planned, authorized contracts, and accounted for the ongoing project. However, auditors found that while …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Washingtonville Central School District – Reserve Funds (2014M-45)
… of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. Background The Washingtonville Central School District is located in the Town of Blooming Grove, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Comptroller DiNapoli Releases Municipal Audits
… Richfield Springs , Village of Waverly and West Hill Fire District No. 3 . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … order to reduce the need for significant increases in the real property tax levy. West Hill Fire District No. 3 – …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces State Contract and Payment Actions for September 2016
… or other improprieties. Cumulatively through September for calendar year 2016, DiNapoli’s office has approved 14,683 … in Coney Island. $3.3 million with New York University School of Medicine for child and adolescent tele-psychiatry … $21 million for Fort Schuyler Management Corporation for real property, facility and infrastructure build-out, and the …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016DiNapoli 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-investmentsVillage 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-226South Country Central School District – Information Technology Inventory (2017M-219)
… of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory … June 30, 2017. Background The South Country Central School District is located in the Town of Brookhaven in … $119 million. Key Findings Because neither the accounting department nor the network specialists provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryInvestors: Exxon Needs to Step Up on Climate Change
… at the ExxonMobil AGM in Dallas tomorrow to make the case for this resolution in person," said Edward Mason, the Head … portfolio of public and private equities, fixed income, real estate and alternative instruments. About the Church …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeWayne Central School District – Financial Management (2012M-229)
… of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … without a reserve fund policy there is a risk that the District may overfund reserves which can result in higher than necessary real property tax levies. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Opinion 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-96-24Brookhaven-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.pdfState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Ocean Beach – Credit … and for village purposes. Barker Central School District – Payroll (Niagara County) Employee compensation … supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial reports were …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 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-89-15City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… paid to the City of Glen Cove (City), $75,039, and to the school district and library, $300,875. Tax exemptions disclosed in … PILOTs proportionately to each ATJ based on the amount of real property tax that should be paid to that jurisdiction. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mWest Valley Central School District – Financial Management (2013M-178)
… of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178