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State Comptroller DiNapoli Releases Municipal Audits
… and effectively." Town of Chazy – Water and Sewer District Financial Operations (Clinton County) The town lacks … – Budget Review (Westchester County) The Yonkers Public School District's 2017-18 budget request is $589.4 million for …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hunter-tannersville-central-school-district-2022-125.pdfBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdfUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdfRichfield Springs Central School District - Fixed Assets (2019M-140)
… complete report - pdf] Audit Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies were not comprehensive or being … unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… valued at $11,397 were not included on the inventory list and could not be located. Key Recommendations Maintain … ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andNorthern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/northern-adirondack-2020-51.pdfRed Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/red-creek-2020-75.pdfWaterloo Central School District - Financial Condition Management (2019M-137)
Determine whether the Board and District officials adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/waterloo-2019-137.pdfBrasher Falls Central School District – Financial Condition (2019M-158)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/brasher-falls-2019-158.pdfAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/altmar-parish-williamstown.pdfSouthern Cayuga Central School District – Financial Condition (2020M-77)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/southern-cayuga-2020-77.pdfGenesee Valley Central School District - Financial Management (2019M-231)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-valley-2019-231.pdfBemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/bemus-point-2019-216.pdfOpinion 97-1
… costs are apportioned to plan participants on the basis of full valuation of taxable real property, the authority's full valuation will be the same as that of the village. Any … apportioned to each participant in the proportion that the full valuation of the participants' taxable real property …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 88-7
… surplus bond proceeds are available to pay debt service for purposes of a town improvement district and current assessments also have been raised and appropriated for the purpose, the debt service need not be paid from the … proceeds are available to pay debt service on bonds issued for the purposes of a town improvement district but, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… many of the challenges faced by other upstate communities in recent years and has plans to generate economic expansion … growth goals in the years ahead, according to a report released today by State Comptroller Thomas P. DiNapoli. “By … Plan. The updated plan, expected to be completed in 2025, will engage the community in promoting smart growth, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers.
https://www.osc.ny.gov/files/local-government/audits/pdf/eastport-south-manor-2019-156.pdfMarcellus Central School District – Online Banking (2020M-66)
Determine whether District officials established controls to ensure online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/marcellus-2020-66.pdf