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Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Access to Preschool Special Education Services
… laws and regulations to promote timely access to services for children across New York State. The audit covered the … early age helps prepare a child with a disability to enter school ready to learn. Preschool special education is … education services is referred, in writing, to the school district in which the child resides. The child must next be …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… tax collections in April of 2015 drove higher collections for the year, my office will be looking closely at this … by a jump in PIT receipts as well as strong growth in real estate transfer and estate tax collections. While these …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesSouth 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-inventoryIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for processing refunds in AP: When the refund relates to a … adjust the taxable income amount reported to the vendor and the IRS. When a refund is received on an open award and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Phelps-Clifton Springs Central … officials did not maintain complete, accurate and timely accounting records and reports to allow officials to …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsWest 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-178Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… complete report - pdf] Audit Objective Determine whether District officials purchased goods and services in accordance with Board policy and applicable … whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Medicare—a federal health insurance program for people age 65 and older and for those under age 65 with certain disabilities—oxygen equipment rentals are …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followAccounting for Compensated Absences – Updated and Clarified
Accounting for Compensated Absences – Updated and Clarified
https://www.osc.ny.gov/files/local-government/publications/pdf/compensatedabsences.pdfState Comptroller DiNapoli Releases School District Audits
… School District – In-School Internet Connectivity (Albany County) The district’s internet connectivity met the Federal … Fabius-Pompey Central School District – Claims Auditing (Onondaga County) Auditors reviewed 100 claims totaling … claims totaling approximately $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1NYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… fund (Church Commissioners) have filed a shareholder resolution calling on ExxonMobil to set and disclose … and we believe the board can and should support it." The resolution, the first of its kind at ExxonMobil, asks the … reduction targets following investor engagement. The resolution has been developed in line with the overarching …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsOpinion 89-64
… spaces and areas to be a public purpose for which public funds may be expended. That section authorizes any county, …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Review of the Financial Plan of the City of New York - March 2007
A resilient real estate market and record Wall Street profits and bonuses continue to push tax collections far beyond the City’s expectations.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2007.pdfMiddle Country Public Library – Treasurer (2015M-291)
… governed by an elected five-member Board of Trustees, is a school district public library that received its charter from the … The Treasurer only signs checks but does not maintain accounting records or prepare and submit monthly reports to …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… of Richard L. Cook, III, 58, a resident of Atlanta, GA, for the crime of Grand Larceny in the Third Degree, for … revealed that Cook, who served as executor to his mother’s estate, failed to notify the Retirement System of her death. … Dennis Churns and Deputy Chief Antoine Karam. Forensic accounting was performed by Associate Forensic Auditor …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gowanda Central School District – Financial Management (Erie County) The board and … to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Webster Central School District - Financial Condition (2018M-109)
Webster Central School District Financial Condition 2018M109
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Southold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183State 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-audits