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New York Psychiatric Center – Controls Over State Resources (Follow-Up)
… included in our initial audit report, New York State Psychiatric Institute - Controls Over State Resources (Report 2008-S-145). Background The New York State Psychiatric Institute (Institute), established in 1895, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followCity of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12State Comptroller DiNapoli Releases School Audits
… paid employees' salaries and wages in accordance with board-approved contracts, resolutions and collective …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and Report of Monies … no longer be deleted. The accounting date and budget date on the vouchers will be updated and the voucher status will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedEfficiency of Warehouse Space (Follow-Up)
… entering into additional warehouse leases to receive and store this equipment. Key Findings Based on the shift in …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… A charter school is a public school financed by local, State, and Federal resources that is not under the control of … the Board with bank statements or cancelled checks and a list of all moneys received and paid each month – …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… paid for a higher amount than what was actually owed. Two vendors had initiated a combined total of 137 electronic fund … disbursements totaling $89,000 were for a public works contract that was not competitively bid as required by the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… your child,” DiNapoli said. “For just as little as $25, you can begin laying the foundation to turn childhood dreams … Plan accounts, which require a financial advisor and have higher fees and expenses. New York is one of 33 states offering a state tax deduction for contributions to …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryDiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… of $63,636 in Chautauqua County Court, according to State Comptroller Thomas P. DiNapoli. Sharon Thompson, 56, of … their diligent work on this case.” “I’d like to thank the State Comptroller’s Office for their efforts,” Acting …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… balance has been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital … that taxpayers were not properly informed prior to voting on the Project proposition. Certain items in the Summary were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hourly Based Information Technology Services
… Purpose The objectives of our examination objectives were to determine if the Office of General Services (OGS) paid Hourly Based Information … The hourly bill rates for standard titles are based on job title, skill level, skill demand level, and region of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesWainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in … actually used less than $1.9 million of the appropriated fund balance during this period. As a result, the District … use of unexpended surplus fund balance in a manner that benefits the District taxpayers. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure trends …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351King Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … year budgeted operating expenses total approximately $3.7 million. Key Findings We found that the School’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Hyde Park Central School District – Financial Management Practices (2012M-172)
… Adopt realistic budgets using actual financial results from prior years to project expenditures. Maintain unassigned … to pay for the cost of judgments and claims arising from the tax roll in the year the moneys are deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Delaware County – Court and Trust Funds (2022-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials … filed to ensure payment for contracted services rendered on the property 3 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2