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Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… employee reimbursement payments for the period July 1, 2014 through March 16, 2016. Background The Kiryas Joel … Board of Education, operates one school with approximately 200 special needs students and provides transportation, … commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedChateaugay Central School District – Leave Accruals (2016M-149)
… Ellenburg in Clinton County. The District, which operates one school with approximately 550 students, is governed by an … accrual balances were understated by a total of more than one day, valued at $298. The former principal clerk and the … that accrued leave is both earned and carried over from one fiscal year to the next. Designate an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Belleville-Henderson Central School District – Financial Condition (2016M-46)
… 30, 2015. Background The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg … in Jefferson County. The District, which operates one school with approximately 475 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Belfast Central School District – Procurement (2016M-317)
… through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, … in Allegany County. The District, which operates one school with approximately 340 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… conditions under which the reserve’s assets will be used or replenished. We found no significant exceptions with the … that identifies its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds will be used or replenished. Review existing reserves, determine the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraBarker Central School District – Payroll (2023M-19)
… or supported. District officials did not ensure the pay rates were accurate or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Lockport City School District - Procurement (2021M-198)
… $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … the District’s procurement policy that requires the use of request for proposals to solicit professional services. Obtain the required number of written quotes as required by the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly monitored and … … Determine whether GilbertsvilleMount Upton Central School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTupper Lake Central School District – Records and Reports (2021M-14)
… was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition for the period … not officially adopted this or any other multiyear plan to address the District’s use of its excess fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216LGAC - Archive of Prior Meetings
… Contact: Pat Reale ( PReale@osc.ny.gov ) Chuck Trimbach ( ctrimbach@osc.ny.gov ) SEC Municipal Advisor Rule Letter Prior Meetings … meeting of the Corporation’s Board of Directors scheduled for March 18, 2014 was postponed. The rescheduled meeting was …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsOpinion 88-64
… its employees with health and dental benefits, but may not do so jointly with the municipality for which the authority was established. You ask whether either General Municipal Law, Article 5-G …
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli and Rice Halt Pension Scam
… Retirement System. “This is an egregious exploitation of public funds,” DiNapoli said. “By partnering with District … Attorney Rice for her diligent work on this case.” “Our public retirement programs are a critical part of our safety … for retirees and to maintain the fiscal health of our public retirement system for future generations of public …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… with two DPW employees to divert $46,000 from the city by pocketing the cash from scrap metals acquired as part of … yard showed Foust and Clark cashing in items discarded by city residents. Foust and Clark later implicated Capuano, … the Attorney General’s Public Integrity Bureau, assisted by Assistant Attorney General Rachel Doft and former …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwSelected Financial Management and Administrative Practices
… (NCPA) operates in compliance with governing statutes and guidelines. Our audit covers the period January 1, 2010 … estates of individuals who die intestate (without a will) and leave either no known heirs or heirs who are not … the estate. They are responsible for collecting, securing, and liquidating each assumed estate’s assets in order to pay …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesLocal Government Interactive Data
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… guilty to petit larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the village of …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… Conference of State Legislatures, 14 states offer some form of public financing for campaigns, reducing the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openHigher Education – 2023 Financial Condition Report
… academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and 334,247 … higher proportion of private college attendance than most states, or 45 percent compared to 22 percent of students …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education