Search
Roxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were cost-effective, supported by collective bargaining agreements and correctly calculated.
https://www.osc.ny.gov/files/local-government/audits/pdf/roxbury-2019-89.pdfOpinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Hammondsport Central School District – Nonresident Tuition (2016M-248)
… through June 16, 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler … in Steuben County. The District, which operates one school with approximately 500 students, is governed by an … Hammondsport Central School District Nonresident Tuition 2016M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Arkport Central School District – Payroll (2016M-338)
… Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338DiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today by … DiNapoli. “My audits have shown some school districts will be able to rely on ample rainy day funds to offset the … Property tax levy growth for school districts will be capped at 126 percent for the 201718 fiscal year …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentLyme Central School District – Financial Condition (2016M-383)
… period July 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one … Lyme Central School District Financial Condition 2016M383 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383State Comptroller DiNapoli Releases School District Audits
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so … applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Internal 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.pdfComptroller DiNapoli Releases State Audits
… during the audit period for the transactions tested. There is not a high risk that a significant number of students …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsCollection of Special Hauling and Divisible Load Overweight Permit Fees
… both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can … $13 million. For the same period, the regional offices issued about 31,000 special hauling permits, with … and minimal oversight by both the central and regional offices. Several regional offices are also at increased risk …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools … to pay for personal expenses, including renovations to her home in Connecticut and an $80,000 swimming pool. TAPPE is … This $3.5 million fraud also negatively impacted our city’s minority and women owned business enterprises by …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mPoughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… Audit Objective Determine whether the Harborfields Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … health training as required to all staff for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the … Interest is paid to the vendor at the same time the voucher is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… period July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located … educational facilities to residents of the William George Agency for Children and to students bused from area … George Junior Republic Union Free School District Tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mState Contract and Payment Actions in August
… $9 million with Land Remediation Inc. for remedial construction at the Town of Frankfort section of the Erie … $2.9 million with Labella Associates DPC for remedial construction at the Kingsbury Landfill in Washington County. … in Chemung County. $2 million with Butler Construction Group Inc. to provide municipal sewer connections at Rockland …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North Rose-Wolcott Central School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-rose-wolcott-central-school-district-2022-116.pdfDiNapoli: Fewer School Districts Overriding Tax Cap
… of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school district … are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capDiNapoli Announces State Contract & Payment Actions for September 2014
… public authorities and audits all state payments. This independent review ensures that costs are reasonable, the … and taxpayers get the best value for their money. The independent audits ensure payments are free from fraud, waste … $2.5 million to New York City for administering day care registration. Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Audit The purpose of our audit was to examine the resident school district tuition billing processes for the period July … June 30, 2014. Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of Trustees. The School provides education to approximately 390 students. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2