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Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

audit charter school school district cash collections

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Red Hook Central School District – Financial Management (2016M-105)

… were levied than necessary. The District has four reserve funds which have not been used to fund any payments over the … that benefits District residents such as using surplus funds as a financing source, funding one-time expenditures, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Vestal Central School District – Financial Condition (2014M-08)

… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Village of Painted Post – Board Oversight (2017M-92)

… the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key Findings The … the monthly Treasurer’s report for the three operating funds. The Board did not perform or provide for annual audits …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Homeowners Association, Inc.

… revitalizing the community. The majority of the contract funds were budgeted for the purchase of equipment to enable … family pictures on an iPad Homeowners purchased with grant funds. We question whether Homeowners operated a functioning …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Village of Suffern – Budget Review (B8-15-13)

… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Thousand Islands Central School District – Financial Management (2022M-201)

… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… prescribed by the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing … and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting and … a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify the accounting issues …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards

Village of Woodridge – Financial Condition (2013M-172)

… and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key … and increases in the overall level of unexpended surplus funds. The Board has also recently implemented cost saving …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Town of Genesee Falls – Fiscal Stress (2013M-146)

… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal year …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Town of Berne – Board Oversight (2021M-77)

… the records of all officials who received and disbursed funds, as required. Key Recommendations Ensure the Supervisor … the records of all officials who receive and disburse funds, as required. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Horseheads Central School District – Financial Condition (2016M-138)

… result in the appropriation of fund balance and reserve funds that will not be used. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings The former Supervisor did not properly collect and disburse …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

14th Annual Emerging Manager & MWBE Conference

… attendees to connect with New York State Common Retirement Fund (Fund) investment staff and partners. In a new virtual … State Thomas P. DiNapoli welcomes attendees to the 14th Annual Emerging Manager & MWBE Conference. Speaker Thomas P. … State Common Retirement Fund, the third largest public pension fund in the nation. His prudent management and focus …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conference

Comptroller DiNapoli Releases School Audits

… , Cattaraugus-Little Valley Central School District , Delaware Academy Central School District at Delhi , Lake … realized approximately $410,000 in cumulative tax savings. Delaware Academy Central School District at Delhi – Fund Balances (Delaware County) Each year during the audit period (July 1, …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1

Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough

… William Scarborough for allegedly stealing campaign funds and falsely collecting travel reimbursements. The … Bill Scarborough” campaign committee and then using those funds for personal expenses. The 11-count federal indictment … "Elected officials cannot use taxpayer money or campaign funds as their personal piggy banks. Assemblyman Scarborough …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-new