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DiNapoli: 90 School Districts in Fiscal Stress
… fiscal health, to use these scores as an impetus for more deliberate and careful long-term budget planning.” … 31, 2014. Today’s announcement does not include scores for the dependent school districts in the “Big Four” cities … of Buffalo, Rochester, Syracuse and Yonkers. Information for these districts will be incorporated into the scoring for …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressTown of Westfield - Real Property Acquisition (2019M-119)
… whether Town officials properly acquired real property for a Town purpose. Key Findings Although the purchase of property for historical preservation is legally allowed, Town … Town officials expended $361,000 acquiring property for historical preservation. At the time of purchase, the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, … tank readings. … OppenheimEphratahSt Johnsville Central School District Financial Management and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/madrid-waddington.pdfTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Fairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fairport-central-school-district-2023-118.pdfFriendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/friendship-2022-55.pdfEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdfBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through February 28, 2014. … of approximately 1,800 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andDiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … $2.8 billion, or 10.5 percent, higher than the same period last year. Year-to-date tax collections were $355.6 million … website called Open Book New York ( www.openbooknewyork.com ). … Total receipts through the first five months of the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportWainscott Common School District - Claims Auditing (2018M-240)
… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain … claims before payment and ensured that each was approved for appropriate purposes and adequ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Belfast Central School District – Reserve Funds (2021M-135)
… ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education (Board) and … response. … Determine whether the Belfast Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Menands Union Free School District – Information Technology (2021M-78)
… Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings District officials did not adequately … safeguard computerized data from unauthorized use, access and loss and although the District paid IT vendors $106,460 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78State Agencies Bulletin No. 1333
… Purpose To provide agency instructions for processing the 2014 Tool Allowance Payment. Affected … required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an … of Employee Relations (GOER) authorizes the 2014 payment for the period 04/01/13 through 03/31/14. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
… 2013 Tool Allowance Payment. Affected Employees Employees of the Department of Transportation, the Division of State Police or the Office of Parks, Recreation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentState Agencies Bulletin No. 1412
… and is not included as salary for retirement purposes. Tax Information If an employee submits tool purchase receipts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1412-2015-tool-allowance-paymentState Agencies Bulletin No. 1487
… and is not included as salary for retirement purposes. Tax Information If an employee submits tool purchase receipts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1487-2016-csea-tool-allowance-paymentValley Central School District – Information Technology (2020M-154)
… Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of Wawarsing - Recreation Department Records (2019M-20)
… the Recreation Director maintained timely, complete and accurate accounting records and reports to allow the Board to properly … Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20