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Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… Objective Determine whether Northeastern Clinton Central School District (District) officials applied for all applicable transportation State aid (transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidTown of Throop – Highway Department (2021M-115)
… Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided … not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … did not: Maintain a complete and up-to-date equipment inventory. As a result, the Board may not be able …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Dunkirk City School District , Fulton City School District , Perry Central School … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Truxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) … cash, signing District checks and maintaining the accounting records. Audit all District claims prior to … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsComptroller DiNapoli Releases School Audits
… District – Internal Controls Over Extra-Classroom Activity Funds (Clinton County) The district’s controls over extra-classroom activity funds were not operating effectively. The board did not … its policy governing the operations of the activity funds. Auditors found that 30 cash receipts totaling $19,322 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls were appropriate and designed effectively. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Garden City Union Free School District , Gowanda Central School District …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Schuyler … claims and approve the abstract prior to the treasurer making payment on the claims creates a deficiency in the … bidding requirements or the town’s procurement policy when making purchases. The superintendent did not consistently …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsBrushton-Moira Central School District – Tuition Billing (2023M-158)
… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and … calculated and issued to the school districts of origin for all eligible nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158State 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-septemberOpinion 93-12
… may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a member of the board of … may authorize the incurrence and payment of the travel and lodging expenses of the spouse of a member of the board of … arrangement is to obtain preferable travel and lodging rates. Section 77-b of the General Municipal Law provides …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsOpinion 93-33
… Law, §70-a sets forth certain conditions precedent to a newspaper making a claim for compensation for the … of official notices of political subdivisions. In general, to meet the requirements of General Construction Law, §60(a) … must be entered as second-class matter in order to qualify under those sections (see, gen., US Postal Service …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Utica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/utica.pdfComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … cash flow needs, incurring $150,000 in interest costs. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Massapequa Union Free School District , Ossining Union … DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … fund balance was not used. Auditors also found three of the district's six reserves may be overfunded. Ossining …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1East Ramapo Central School District – Budget Review (B21-5-4)
… the impact of the COVID-19 pandemic (pandemic) and planned federal aid including (CARES – Coronavirus AID, Relief, and … budget is balanced, the District is relying on one-time federal aid amounts to fund regular teacher salaries, which are recurring costs the District will have after the federal aid has been spent. The District has nine collective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Long Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/long-lake-2021-183.pdfCSEA-Hourly-to-Annual-Promotion-Calculation-Guide
Accounting Control-D Reports and Descriptions
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2024/pdf/2230-CSEA-Hourly-to-Annual-Calculation-Attachment-Guide.pdf