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State Comptroller DiNapoli Releases School District Audits
… Fund (Suffolk County) Extra-classroom activity (ECA) funds were not properly collected, recorded, remitted, … average unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsInvestment Advisory Committee
… pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment Advisory Committee … Advisory Committee reviews the investment policy statement and any amendments to it, and reviews and provides a recommendation to the Comptroller …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer files the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Orange Lake Fire District – Budgeting Practices (2015M-146)
… the budgeting process so that proposed budgets are in the required format and contain sufficient and complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … buyout calculations were not reviewed before payment. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town of Preston - Financial Management (2018M-81)
… fund balance was nearly four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. … 2017 fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … year’s appropriations by 2 percentage points (from 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, … a formal plan for reserves, analyze all reserve balances to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Real Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-capFlorida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Recommendations Review and monitor employees’ computer use to ensure compliance with the District’s acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within … The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board cannot …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … balance policy that establishes the level of fund balance to be maintained. Adopt budgets that include realistic … the Clerk-Treasurer provides adequate financial reports to the Board. … Village of Franklin Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal … through August 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a … for some contracted services. Key Recommendations Require that service providers submit all performance and …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account. Review …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206CUNY Bulletin No. CU-157
… Engineer, verification of the defaulted amount is required when a Job Data change (i.e., Hire, Pay Rate Change) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-157-dues-and-agency-shop-fee-increase-local-30-internationalMinisink Valley Central School District – Financial Condition (2016M-26)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … year’s budget. District officials did not develop a plan to reduce the unreserved fund balance in the general fund to comply with the statutory limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which … were accurate. The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four … policies and procedures for processing and approving retirement incentives and vacation payouts. Direct District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Contract Advisory No. 22
… status. Contracts meeting the criteria below are subject to archiving and may be closed by BOC: A minimum of one year … or “Complete” status. Agencies should make every effort to facilitate the closing of aged contracts, including making … PO Information for Canceled and Closed POs - Lapsing Guide to Financial Operations Chapter XI, Section 2.C - Contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemSodus Central School District – Financial Management (2016M-392)
… of our audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. … long-term needs. … Sodus Central School District Financial Management 2016M392 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which … District’s unrestricted fund balance totaled $2.7 million and was 12 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321