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Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userNYS Common Retirement Fund Reports Third Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2020-21 was 10.01 percent for … 31, 2020, and ended the quarter with an estimated value of $247.7 billion, according to New York State Comptroller …
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
… announced today. The commitment will be made through the pension fund’s In-State Private Equity Investment Program, … in companies located in New York state. This is the state pension fund’s third commitment to Primary Venture Partners. … Partners for state-based investments will help grow the pension fund and expand businesses and jobs across New York …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesComptroller DiNapoli Releases School Audits
… officials did not adequately segregate payroll duties or establish sufficient compensating controls. The deputy … on the BOCES’ computers were not business-related or academic-related, which is inconsistent with the … have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Worcester 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-75Opinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic … largest 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-budgetMilford Central School District – Financial Condition (2016M-87)
… of Audit The purpose of our audit was to 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, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Oswego County – Court and Trust Funds (2022-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Wainscott Common School District – Financial Condition (2013M-268)
… same time period, the District increased the real property tax levy by more than $325,000. The District has not … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that …
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
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials told us … the bank. They also did not adequately segregate online banking duties and did not dedicate a separate computer for …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Comptroller DiNapoli Releases School Audits
… more real property taxes than necessary and retained large amounts of taxpayer dollars without full disclosure of how …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Westmoreland Central School District – Financial Condition (2014M-283)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 … June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … members. The Board President is the chief financial officer. For the 2014-15 fiscal year, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Opinion 2002-3
… Districts (expansion of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- … of a public dock district to include maintenance and operation of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Audit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … review and action. … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… sufficient oversight of the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal … some of these deficiencies, but did not inform the Board. Key Recommendations Seek reimbursement from the former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfState Comptroller DiNapoli Releases School Audits
… reviewed reimbursements for 20 eligible students, 13% of the eligible student population, and determined claims … IT incident occurred. Additionally, auditors found that of the district’s 1,909 network user accounts, 1,896 were … manage fund balance and reserves. Officials’ practices of consistently appropriating fund balance and reserves that …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing