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State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Global Concepts Charter School , Sherrill City School District and the Solvay Union Free School District . "In an …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… of North Warren Central School District , Plainedge Union Free School District and the Tapestry Charter School . In an … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … that the procurements are at the best price. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… on gambling at upstate casinos, according to audits and an investigation by New York State Comptroller Thomas P. … County District Attorney Lawrence Friedman and the Le Roy Police Department for working with my staff to bring this … like to thank the office of the Comptroller and the LeRoy Police Department and their investigators for their hard work …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 billion at the end of the third quarter of state fiscal year 2023-24. For the three-month period ending Dec. 31, 2023, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… at the end of the third quarter of state fiscal year 2022-23. For the three-month period ending Dec. 31, 2022, Fund investments returned an estimated 4.51%. “The … quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarter2013 Year End Report
… and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background … in 2013 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report2018 Annual Audit
… than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling nearly …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditCleveland Hill Union Free School District – Financial Condition (2013M-272)
… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three … years. For example, at June 30, 2013, unexpended surplus funds exceeded statutory limits by approximately $3.2 … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers and is in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Ogden – Financial Management and Justice Court (2014M-234)
… budgeted appropriations for the Town’s major operating funds totaled approximately $9.7 million. The Town operates a … budgeting practices and the amount of unexpended surplus funds to maintain. The Supervisor did not provide the Board … the budget estimates and the amount of unexpended surplus funds to maintain. Ensure that the Supervisor provides all …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to … have been in a better position to detect or prevent the shortage of $3,385 in tax receipts and $400 in Clerk receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial … The City of Long Beach, located in Nassau County, has a population of approximately 35,000. The City is governed by its Charter and State laws. The City Council, which …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mAttica Central School District – Financial Management (2016M-127)
Attica Central School District Financial Management 2016M127
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Lackawanna City School District – Financial Condition (2014M-119)
… over $12.4 million. The District had an unexpended surplus funds deficit of $1.4 million at the end of the 2012-13 … District will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and … Develop a realistic plan to accumulate unexpended surplus funds, within the legal limit, so that the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District … District is located in Suffolk County and is governed by the Board of Education which comprises seven elected … Board has not developed and adopted policies, including a disaster recovery plan and a breach notification policy, to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWainscott Common School District – Financial Condition (2013M-268)
… Although the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 … that result in the appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the … plan that addresses the use of unexpended surplus funds in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268XVI.4.A Cash and Investments – XVI. Financial Reporting
… Comptroller and the Commissioner of Taxation and Finance are also sole custodians of certain accounts. The State holds … deposits and investments. Credit Risk - Credit quality ratings on investments, including credit quality ratings of … of Credit Risk – A concentration in credit risk exists when investments in any one type represent 5 percent or more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Fiscal Year 2022-23 Enacted Budget Analysis
… State-supported debt by a) incurring debt (albeit in the form of a loan, rather than “bonds or notes”), b) …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisVillage of Ballston Spa - Financial Condition (2017M-256)
… complete report - pdf] Audit Objective Determine whether the Treasurer maintained adequate accounting records and the … Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256