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Hyde Park Central School District - Fixed Assets (2019M-103)
… agent as the Property Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Opinion 2004-4
… Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law … §800(3): If the compensation paid to the law partner of a school board member, who is engaged by the school district as its attorney, is not mixed with …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Comptroller DiNapoli Releases Municipal Audits
… admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt and make loan … in restitution. The matter was referred to the Erie County District Attorney’s Officer and resulted in the arrest of … Town of Richford – Town Clerk/Tax Collector (Tioga County) Real property taxes totaling $1,443,876 and clerk fees …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. The Justice did not … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315DiNapoli Report Highlights Regional Education Trends
… and conditions across the state. The report analyzes school district financial and demographic information from nine … revenues, such as property taxes, and less on state aid. For example, 68 percent of revenues for Long Island schools …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsState Comptroller DiNapoli Releases School Audits
… and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school … purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring … compares invoices against only the purchase orders, which does not always provide adequate documentation about the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1East Syracuse Minoa Central School District – Information Technology (2020M-174)
… personal, private and sensitive information (PPSI) on the financial server was adequately protected from … not needed, including three accounts that were created in 2015 and 2016. Ensure contractors signed the acceptable … network user accounts and disable unnecessary accounts in a timely manner. Remove financial software user permissions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mII.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewState Comptroller DiNapoli Releases Municipal Audits
… Milford , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget transparency and … Service Communication Surcharges (2017MS-4) Each county in this audit could improve controls over E911 revenues. One county (Schenectady) made significant improvements in controls over E911 revenues. However, because no resource …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Operational Advisory No. 27
… Confirmation Reference: Guide to Financial Operations (GFO), Chapter XIV, Section 2 - Obligation, Accounting and … Date, as defined in the Guide to Financial Operations (GFO), Chapter XIV, Section 2 - Obligation, Accounting and … For additional information, agencies can refer to the GFO, Chapter XIV, Section 2 - Obligation, Accounting and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationAvailable Pension Payment Options – State Police Plan
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … when you die. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced monthly benefit for …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
audit, oxford academy, school, transportation department purchases service contracts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oxford-academy-and-central-school-district-2023-2.pdfVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … Key Recommendations Adopt realistic budgets, based on actual expenditures. Comply with the surplus fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementOpinion 88-51
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … of capital improvements if the repairs are of a type that do not recur annually or at shorter intervals. Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Town of Tioga – Long-Term Planning (2022M-181)
… as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway … corrective action . Appendix B includes our comments on certain issues they raised in their responses. … town …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Hobart - Board Oversight (2018M-88)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Opinion 89-24
… entrance counselling and tutoring business) EDUCATION LAW, §2103(4); General Municipal Law, §§801, 802(1)(f), 805-a, 806: A school board member does … interest pursuant to Article 18 of the General Municipal Law solely by virtue of either holding a position in a state …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… policy has not been updated and policies and procedures have not been established for computer security, disaster … use policy to include the use of personal devices on the District’s network, ensure that all network users …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation … payments process and ensure that all separation payments have adequate and consistent supporting documentation with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and