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Glens Falls Common School District – Financial Condition (2015M-66)
… or 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent … to address the use of restricted and unrestricted fund balance. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Ellicottville Central School District – Purchasing (2014M-177)
… million. Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable?
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-markham-2020-39.pdfOpinion 91-41
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount … on the amount of annual tax increases, section 81(1)(e) does not provide authority for a petition to require a …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over its financial … The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The Company’s … adopt a code of ethics and written policies and procedures to provide detailed guidance for Company officials and staff …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… Title Description 36310 Transfers FROM Other Funds Used to record transfers from another fund pursuant to statutory … 36330 Appropriated Transfers FROM Other Funds Used to record transfers from another fund pursuant to statutory … bill(s). 60810 Operating Transfers TO Other Funds Used to record transfers to another fund pursuant to statutory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. … General Schneiderman." “Those who illegally obtain pension funds intended for someone else do so at the expense of …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… were not all remitted to the Business Office for deposit. System users were granted access to functions of the … District cash receipts with personal checks. Evaluate employee job descriptions and assign user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of Pendleton – Capital Projects (2024M-72)
… report – pdf] Audit Objective Determine whether Town of Pendleton (Town) capital projects (projects) were properly … As a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively … comment on an issue that was raised in the Town’s response letter. … Determine whether Town of Pendleton Town capital …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Catskill Central School District – Financial Management (2017M-134)
The audit was to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-catskill.pdfCambridge Central School District - Medicaid Reimbursements (2019M-109)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students.
https://www.osc.ny.gov/files/local-government/audits/pdf/cambridge-2019-109.pdfTown of Wawarsing - Recreation Department Records (2019M-20)
Determine if the Recreation Director maintained timely, complete and accurate accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2019-20.pdfNanuet Fire District - Credit and Gasoline Cards (2018M-193)
Determine if claims for credit card bills were audited and the purchases were for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/nanuet-district.pdfCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… refused to provide us access to either entity’s financial records. The School made payments for services to one of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Contributions can be made by eligible individuals, family members or friends, but are not tax-deductible. To be … that is included on the Social Security Administration's Compassionate Allowances Conditions list. New York residency …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesIslip Union Free School District – Payroll (2017M-291)
… Achievements Except for minor discrepancies that we discussed with officials, District officials accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Albany City School District – Payroll (2017M-97)
… million. Key Finding Except for minor discrepancies which we discussed with District officials, the District accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Hilton Central School District – Network Access Controls (2022M-200)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Little Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67