Search
Monticello Central School District – Budgeting (2014M-97)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… complete report - pdf] Audit Objective Determine whether District officials properly accounted for the Continuing Education Department’s (Department) … revenue in accordance with the modified accrual basis of accounting. District officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… A variety of hazardous materials are used at SUNY campuses for both classroom and non-classroom purposes. The materials … access and buy the hazardous materials as well as poor accounting of where those materials were being kept. … rooms without the use of a key, card or assistance from school officials. Only Oneonta and Cobleskill had complete …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersTown of Newfane – Supervisor's Financial Records (2017M-7)
… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … secretary and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting … Consult with the Town attorney and seek recovery of unpaid real property taxes. … Town of Newfane Supervisors Financial …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. Background The Argyle Central School District (District) is located in several towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Contract and Payment Actions in July
… Facility in Clinton County. $4.8 million with the Capital District Transportation Authority for state employee public … Center in Brooklyn, including $2.1 million with Patient Accounting Service Center LLC and $2 million with Sierra … Education $515,000 in general aid payment to Spackenkill School District. Empire State Development Corporation $10 …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyState Comptroller DiNapoli Announces Municipal Audits
… Gas through Aggregators (2018MS-5) Local governments and school districts did not always evaluate procurement options … benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities … Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 million more for …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the third-party … did not: Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… Systems, manage more than $330 billion in assets for more than 1.7 million current and retired state, city, … fossil fuel companies have admitted that climate change is real and that their products produce emissions that … of public and private equities, fixed income, real estate and alternative instruments. … NYS Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… Audit Objective Determine whether the Malverne Union Free School District (District) Extra-Classroom Activity (ECA) clubs and … forms, sign checks as appropriate, maintain independent accounting records and retain supporting records for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCost-Saving Ideas: School District Auditing – Audit Committee
… assists and advises the board on issues relating to the district’s internal and external audits. Selecting the audit … Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is governed by … are properly trained and maintain adequate and appropriate accounting records. Ensure that all extra-classroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… growing disparity in corporate income in the United States for years, with CEO pay rising dramatically while wages for … portfolio of public and private equities, fixed income, real estate and alternative instruments. … State Comptroller …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payTown of Parma – Financial Management and Information Technology (2012M-96)
… purpose of our audit was to examine the Town’s management and oversight of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. … $5.1 million, which were funded primarily with real property taxes, sales tax, and State and Federal aid. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Opinion 92-42
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of municipal employees and equipment on … to contract) PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract) TOWNS -- Powers … question, Town Law, §64(2) authorizes towns to acquire real property for lawful town purposes by lease, purchase or …
https://www.osc.ny.gov/legal-opinions/opinion-92-42State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley , City of Cohoes , Town of Deerpark , Town …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… complete report - pdf] Audit Objective Determine whether: District financial activities were properly recorded and reported. District officials solicited competition for professional services. Key Findings Accounting records were not accurate as of December 31, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity 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-2020mSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period … December 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and … child, any applications for financial assistance and an accounting of all fees charged, paid, prepaid and overdue. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Fonda-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-157