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Wyandanch Union Free School District - Budget Review (B22-7-1)
… 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … (Penal Law §195.20(a)(i)) and Corrupting the Government in the Third Degree (Penal Law §496.03). “Cecile, DeCarlo and … also allegedly created a fake home visit log to falsely claim they were visiting Twilight students at their homes. In …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeDiNapoli: 82 School Districts in Fiscal Stress
… classified in “significant stress” were: Hempstead Union Free School District (Nassau County); Sachem Central School District (Suffolk); Wyandanch Union Free School District (Suffolk); West Seneca Central School … Central School District (Herkimer); and Copiague Union Free School District (Suffolk). The Hempstead Central School …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Contract and Payment Actions in September
… with Wyoming County Community Hospital for inmate hospital care at Wende Correctional Facility. State Education … Science and Forestry. $10.4 million with Scott Lawn Yard Inc. for residential building infrastructure …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District officials did not develop and manage a comprehensive investment program. The board did not develop and adopt a … and district officials did not invest available funds in financial institutions that offered competitive …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Objective Assess whether separation payments to certain District officials were authorized and accurately calculated in accordance with Board-approved … Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20DiNapoli: 90 School Districts in Fiscal Stress
… were classified in “significant stress” were: Wyandanch Union Free School District (Suffolk County); Niagara-Wheatfield … Lawrence Union Free School District (Nassau); Watervliet City School District (Albany); Copiague Union Free School …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … accurate manner. The clerk recorded cash received in the accounting system, but did not compare the collections to … sales tax revenue, resulting in town taxpayers with real property located in the village of Ballston Spa …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsTown of German – Supervisor’s Records and Reports (2023M-54)
… complete report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Comptroller DiNapoli Releases School Audits
… a breach notification policy or online banking policy. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote … openness in government and provide taxpayers with better access to the financial workings of government. … New York …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfElmira Heights Central School District - Nonresident Tuition (2019M-120)
… complete report - pdf] Audit Objective Determine whether District officials accurately and timely billed nonresident … tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … for nonresident students placed at the District to the School Business Executive. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Audit Objective Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… School District (District) Board of Education (Board) and District officials properly procured goods and services … properly overseeing the claims auditor or the claims audit function. Key Recommendations Ensure goods and services are … Provide oversight of the claims auditor and claims audit function. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background The Remsen Central School District is located in the Towns of Remsen, Steuben, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306