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Bolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/bolivar-richburg-17.pdfIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting … requirements. The following are the most notable statutes for account code usage in the SFS: State Finance Law §8 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesEast Ramapo Central School District – Budget Review (B25-5-2)
… the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background … to appoint up to two monitors to the East Ramapo Central School District (District) to provide fiscal and academic … Board of Education (Board) to adopt a budget providing for an additional 4.38 percent increase, or $6.8 million, to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Cincinnatus Central School District – Procurement (2021M-111)
Determine whether Cincinnatus Central School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cincinnatus-2021-111.pdfAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexander-2020-64.pdfCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfComptroller DiNapoli Releases Municipal Audits
… because those customers had broken water meters. As a result, one commercial customer received $400 of free water … overseeing the village’s financial operations and, as a result, is unable to prepare realistic budgets. In addition, …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsGreater Johnstown School District - Payroll (2018M-267)
… salaries and wages were accurately paid. Audit Results District officials ensured employees were accurately paid … paid approximately $1.7 million during the audit period. District officials effectively designed and implemented … There were no recommendations as a result of this audit. District officials agreed with our audit results. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267DiNapoli: Fewer School Districts Overriding Tax Cap
… districts overriding New York’s property tax cap declined by more than half over the past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according to a report issued today by State …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capTown of Argyle – Town Clerk and Budgeting (2012M-231)
… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231State Comptroller DiNapoli Releases School District Audits
… data in a timely manner. Lyons Central School District – Payroll (Wayne County) District officials did not ensure … not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the treasurer’s signature to …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 91-42
… treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village … custody of moneys presently held by the fire department for the acquisition of firefighting equipment. The moneys would be jointly invested by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals … to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the … personal care (totaling $35.7 million) and durable medical equipment and supplies (totaling $4.1 million) that may have …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredComptroller DiNapoli: 26 School Districts in Fiscal Stress
… stress last year, many of the entities in this year’s list have changed. Only 12 were designated as stressed in … fiscal stress” and the remaining 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of … The monitoring system does not score New York City. For a list of school districts designated in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressState Comptroller DiNapoli Releases School District Audit
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay, it … in the coming weeks and months will affect riders for years to come,” DiNapoli said. “The MTA will be forced to … compels the MTA to provide an honest and transparent accounting of what it can afford and which capital projects …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingSpencer-Van Etten Central School District – Information Technology (2021M-155)
Determine whether the Spencer-Van Etten Central School District (District) officials ensured District computerized data was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/spencer-van-etten-2021-155.pdfSouth Lewis Central School District – Conflicts of Interest (2021M-3)
Determine whether any South Lewis Central School District (District) officials had prohibited interests in District contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-lewis-2021-3.pdfJefferson Central School District – Fund Balances (2015M-236)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. Background The Jefferson Central School District is located in the Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236