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Cooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… “This individual had keys to the cash register and went on a spending spree with the fire company’s money,” said … vehicle using company funds. DiNapoli said this theft went undetected because the company did not maintain records …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefThree Village Central School District – Financial Operations (2021M-141)
… Determine whether Three Village Central School District District officials provided appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… State Comptroller Thomas P. DiNapoli today announced that 10 villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . DiNapoli … State Comptroller Thomas P DiNapoli today announced that 10 villages and two cities were designated in fiscal stress …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfHyde Park Central School District - Fixed Assets (2019M-103)
Determine whether District officials ensured that fixed assets were properly recorded, accounted for and disposed of.
https://www.osc.ny.gov/files/local-government/audits/pdf/hyde-park-2019-103.pdfNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomLyme Central School District – Financial Management (2024M-87)
… School District (District) Board of Education (Board) and District officials properly managed fund balance. Key Findings The Board and District officials did not properly manage the District’s … and were not transparent with taxpayers. The Board and District officials: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Attica Central School District – Financial Management (2022M-103)
Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/attica-central-school-district-2022-103.pdfBrockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brockport-central-school-district-2023-107.pdfNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norwood-norfolk-central-school-district-2022-129.pdfWilson Central School District - Financial Management - (2022M-22)
Determine whether the Wilson Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wilson-2022-22.pdfOpinion 90-6
… be named after donor) SOCIAL SERVICES LAW §§61(2), 131-g, 410; COUNTY LAW, §215(3): A county social services … and duties vested in it by the legislature ( Atlantic Beach Property Owner's Association v Town of North Hempstead … name on property purchased with donated moneys (1979 Opns St Comp No. 79-475, unreported; 33 Opns St Comp, 1977, p 62; …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Westhill Central School District – Procurement (2016M-182)
… officials entered into written agreements with four of the professionals for services totaling $340,729 and paid the … services. Enter into written agreements with all professionals. Local Government and School Accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Johnsburg Central School District – Payroll (2014M-174)
… The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren … over payroll timekeeping. Employees did not consistently punch in or out to record times they reported for and left … of procedures for timekeeping. Ensure that all employees punch in or out when using the timekeeping system. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District (District) officials adequately managed and monitored user accounts and permissions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haldane-2021-84.pdfOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Panama Central School District – Financial Management (2016M-271)
… 2012 through July 19, 2016. Background The Panama Central School District is located in the Towns of Busti, Harmony, … Panama Central School District Financial Management 2016M271 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271