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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Mount Pleasant Cottage … use a competitive process to procure goods and services. For example, auditors found that district officials paid a …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Red Hook Central School District – Inventories (2023M-133)
Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/red-hook-central-school-district-2023-133.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/newfield-2019-181.pdfDiNapoli: Localities Spending More to Address Climate Change Hazards
… across New York reported $1.34 billion in actual and anticipated spending on capital projects over a 10-year … Local officials will increasingly need to assess the need for additional climate actions, plan for these higher costs, … with grants or other aid from state and federal sources accounting for the remainder. Of the respondents, 77 reported …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsWhite Plains City School District – Financial Management (2020M-71)
… report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained … Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Hamburg Central School District - Information Technology (2019M-10)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Introduction – Travel and Conference Expense Management
… claims, including a lack of verifying mileage claims. All references in this guide to "employees" should be … of local governments and school districts. 1 Office of the New York State Comptroller audit reports are available at: …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionWeedsport Central School District – Payroll (2021M-179)
… whether the compensation paid to Weedsport Central School District (District) administrators and business office … clerk was not provided with supporting documentation for an administrator’s employment agreement. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Empire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 Through June … and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughEastport-South Manor Central School District – Building Safety (2020M-18)
… years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canandaigua City School … officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors or …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… An audit that sampled 20 school districts found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New … It requires school districts to develop a comprehensive, district-wide school safety plan that addresses crisis …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Dryden Central School District – … benefits that he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsOpinion 88-47
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general … PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is not barred by any of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cuba-Rushford Central … overestimated appropriations and appropriated fund balance for planned operating deficits that never occurred. …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… of the Report of Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011. Background … ended March 31, 2011, in accordance with cash basis of accounting. Recommendation None Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableOpinion 2006-7
… establish ambulance districts (see, e.g., L 1978, ch 695; 1986 Opns St Comp No. 86-13, p 22). Town Law §198(10-f) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7South Mountain Hickory Common School District – Financial Management (2022M-49)
Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-mountain-hickory-2022-49.pdf