Search
Village of Bloomingburg - Financial Operations (2019M-246)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight over financial … oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … the Office of the State Comptroller (OSC) or the Board in a timely manner. Key Recommendations Provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246East 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. … voters approved a 1 percent tax levy increase in June 2024, multiple factors led SED to direct the … tax levy, which was ultimately approved by the Board in August 2024. SED’s order noted that the District has faced …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Comptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a … former treasurer of the Morris Central School District in Otsego County, following a joint investigation by his … T. Bacon and the FBI for their continued partnership in rooting out public corruption.” Press Release from the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time … treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village … agree to transfer custody of village fire department funds from the department to the village treasurer for investment …
https://www.osc.ny.gov/legal-opinions/opinion-91-42State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Nassau Board of … and disabling network user account access. Liberty Central School District – Information Technology (IT) (Sullivan … applications or data in a timely manner. Lyons Central School District – Payroll (Wayne County) District officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Research Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee on Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesDiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap … half over the past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according … the tax cap compared to high-need districts. “Local school district officials are working hard to operate within …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capVan 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, … of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionRocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rocky-point-2021-80.pdfState Comptroller DiNapoli Releases School District Audit
… Central School District – Nonresident Tuition (Broome and Chenango County) District officials did not adopt a clear and comprehensive nonresident admission or tuition policy. As … should have been classified as a nonresident student and should have been billed tuition. In addition, some …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditKings Park Central School District - Procurement of Professional Services (2020M-22)
… Determine whether the Board and District officials adhered to the law and District policy when procuring professional … services. Consider updating the procurement policy to establish a reasonable interval for how frequently proposals should be solicited when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… Although the same number of districts were designated in fiscal stress last year, many of the entities in this year’s list have changed. Only 12 were designated as stressed in both 2018 and 2017. “Despite the ongoing financial …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressJefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. Key … cost-effective measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureWesthill Central School District – Information Technology (2021M-32)
Determine whether Westhill Central School District (District) officials implemented adequate information technology (IT) controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhill-central-2021-32.pdfCopiague Union Free School District - Information Technology (2023M-150)
… Audit Objective Determine whether Copiague Union Free School District (District) officials properly managed … corrective action. … Determine whether Copiague Union Free School District District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Greenport Union Free School District – Financial Condition (2014M-203)
… March 31, 2014. Background The Greenport Union Free School District is located in the Village of Greenport in … five-member Board of Education. The District operates one school with approximately 645 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203