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XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… All public benefit corporations (PBC's) determined, in accordance with provisions of GASB Codification Section … to be included within the entity will be reported upon in the financial statements under the caption, "Public … of standardbred horses and the conduct of equine research in New York State. The Fund is governed by a board of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s financial condition due to inadequate, inaccurate and incomplete accounting records, … available fund balance. In addition, Amsterdam officials have not filed the city’s 2011-12 or 2012-13 annual financial …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave … and CBAs. Develop a procedure to ensure that employees do not approve their own absences. … PatchogueMedford Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Amagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206English Language Learners Programs
… Education Department is adequately overseeing whether school districts are providing services to English Language … are generally entitled to receive an education in the school district where they live, regardless of the language … professional development, resources, and assistance to school districts on issues related to the education of ELLs. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsAlbany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave accruals for … 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls … $50.6 million. Key Findings Both the Superintendent and Assistant Superintendent of Personnel and Technology have … is in the best interests of the District. Seek competition from potential vendors and award the contract for report card …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessFinancial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial condition and … condition, including a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of … the Reorganization Board is scheduled to expire in October 2016. Key Findings NYRA’s overall financial condition, as a …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesCleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158State Agencies
… about state audits payroll travel policies accounting and operational guidelines and procurement …
https://www.osc.ny.gov/state-agenciesVoorheesville Central School District – Extra-Classroom Activities (2017M-181)
… March 31, 2017. Background The Voorheesville Central School District is located in the Towns of Berne, Guilderland … ECA collections and disbursements. … Voorheesville Central School District ExtraClassroom Activities 2017M181 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mStay Informed – Police and Fire Plan
… address changes. This is especially important if you leave public employment before you are eligible to retire. …
https://www.osc.ny.gov/retirement/publications/1512/stay-informedState Comptroller DiNapoli Releases State Audits
… June 30, 2014. State Education Department: The Alcott School, Compliance with the Reimbursable Cost Manual … However, Metropolitan was overpaid $20,944 because school officials incorrectly certified some students as …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsCity of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification … operating and debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Florida Union Free School District – Information Technology (2017M-146)
… Towns of Goshen and Warwick in Orange County and operates two schools with approximately 820 students. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Opinion 93-13
… county for the purpose of charging road patrol services only to that area. You ask whether a county containing several towns and one city may charge-back to the individual towns within the … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-13North Rose-Wolcott Central School District – Financial Management (2016M-22)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $26.6 million. … plan that details the appropriate and necessary levels for reserve funds and prescribes how the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22