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Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andOpinion 98-16
… 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District … How long a school district must hold …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Worcester Central School District - Fund Balance Management (2022M-75)
… Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and officials … of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… District Attorney’s Office. Financial records maintained by the former Clerk-Treasurer were significantly deficient; …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Milford Central School District – Financial Condition (2016M-87)
… examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, … The District, which operates one school with 417 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87NYS Common Retirement Fund Reports Third Quarter Results
… 31. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsState Pension Fund Adds $30 Million for Investments in New York Companies
… $30 million to Primary Venture Partners to invest in state-based companies, New York State Comptroller Thomas … The commitment will be made through the pension fund’s In-State Private Equity Investment Program, designed to make profitable investments in companies located in New York state. This is the state …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesOswego County – Court and Trust Funds (2022-C&T-5)
… (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). … when the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Audit Committee Charter Guidance and Template
… function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 … audit committee, nor will all activities identified in this sample charter be relevant to every committee. Except … faith, in a manner they reasonably believe to be in the best interests of the Committee and the District with such …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … banking duties and did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… and most stable resource, but weaknesses in the real estate market could impact this revenue for years to come. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetComptroller DiNapoli Releases School Audits
… audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio … and the True North Rochester Preparatory Charter School . “In an era of limited resources and increased accountability, … resulted in overbilling school districts by more than $10,200. In addition, the school’s system of collecting and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made annual remittances in February, which kept the money from being productively used or invested to earn additional …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State Comptroller DiNapoli Releases School Audits
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … The district also borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs, and paid claims …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… budgets, or nearly three times the amount allowed by law. The Board improperly appointed its President, in place … fund balance is in compliance with Real Property Tax Law statutory limits. Discontinue the practice of authorizing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … for revenues and expenditures based on all information available at the time the budget is developed. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Comptroller DiNapoli Releases School Audits
… audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , Fabius-Pompey Central School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Cost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor