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Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Mentz – Board Oversight (2016M-403)
… multiyear financial and capital plan or a fund balance policy. The Board adopted budgets that overestimated … capital plan for a three- to five-year period and a fund balance policy. Adopt budgets with realistic estimates for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Middleburgh Central School District – Financial Condition (2013M-206)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … had knowingly generated surpluses in the past to prepare for economic difficulties, they have come to rely on using …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Bath Central School District – Reserves (2016M-401)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401North Collins Central School District – Financial Management (2016M-189)
… accordance with statutes. The District used a contingency account within the budget annually, which is not permitted. … the annual budgets. Discontinue the use of a contingency account within the annual budget. Develop a written policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… town-wide (TW) funds ended 2017 with a deficit fund balance of about $166,000. The Supervisor did not provide the … funds to the highway funds to reduce or eliminate the fund balance deficits. The Supervisor should review the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Coeymans – Financial Condition (2015M-184)
… revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing year’s … and appropriations as amended to date; estimated fund balance, with a breakdown of the amounts appropriated, …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Lapeer – Budgeting (2024M-127)
… Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to … operating surpluses totaling $669,365 during fiscal years 2021, 2022 and 2023. Actual revenues exceeded estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127City of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … additional firefighters. Also, 36 City employees are retirement eligible and due buyouts totaling almost $1 …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Bus Wait Assessment and Other Performance Indicators
… Transit and Bus Committee (Committee), and the public can access these statistics on the MTA’s website in the monthly …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsOpinion 90-44
… "compensation" for each member of the board of trustees. You ask whether the "compensation" referred to in section … phrases "compensation" and "wages and salaries", but does not define these terms (see, e.g., Village Law, §5-500). In … 5-508(3) refers to "compensation", rather than "salary" as do the comparable provisions of the Town and County Laws, we …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department … natural and best setting for comprehensive prevention and early intervention services for all students, including those …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsPassenger Vehicle Fleet Management
… audit authority, nor deny the Comptroller’s auditors access to pertinent data and records for the reasons they …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… New York City faces spending risks that could increase its budget … gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, fueled by spending choices made … are crucial to navigate the uncertainty ahead.” The city’s November update to its financial plan projects gaps to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… for English learners.” SED data show that, as of August 2022, the four-year dropout rate for ELLs was 16%, … not resumed as of the end of audit fieldwork in November 2023. School districts did not always submit accurate or … documentation; Continue to work with the Board of Regents to increase the number of certified instructors; …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … or 4 percent. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the … the meal sales. Furthermore, the school lunch productivity is lower than industry standards. These deficiencies have …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 415
… the changes, resulting from the Payroll System upgrade, in the procedure for recovering overpayments from inactive … The amount deducted from each paycheck is updated in the Goal Balance field each pay period by the system after … are equal. Overpayments may occur for many reasons. In the Payroll System the overpayment can be recovered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesVendRep System Guide for Vendors
… certification, and review of electronic versions of Vendor Responsibility Questionnaires by the vendor, which are … certified Add User Click "Add User" From the Notification Search page, choose to search for a user by "First Name" or …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsControls Over Cash Advance Accounts
… (Parks) needs its cash advance accounts and whether the money is properly accounted for and used for appropriate … Parks needs its cash advance accounts and whether the money is properly account …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accounts