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Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chenango Forks … However, the board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not structurally balanced to …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0State Contract and Payment Actions in June
… million with DiPasquale Construction Inc. to construct a forensic identification unit in Genesee County. $2.2 … of the Center of Excellence in Tobacco Policy. Office of Mental Health $23 million with the Research Foundation for … laboratory supplies and materials. Office of Temporary and Disability Assistance $161.5 million for the Emergency Rental …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneDiNapoli Announces State Contract & Payment Actions for June 2014
… more than 840,600 payments worth nearly $10.8 billion in June. His office also rejected 224 contracts and related … via his Open Book New York website. Highlights for June 2014: Major Contracts Approved Governor’s Office of … more than 840600 payments worth nearly $108 billion in June …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementHannibal Central School District – Financial Condition (2017M-23)
… the 2016-17 fiscal year total approximately $31.6 million. Key Findings District officials overestimated operating … in the general and debt service funds will be used. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Schenectady City School District – Financial Condition (2014M-168)
… Findings The Board did not adopt a policy establishing the level of unrestricted fund balance that should be maintained. The general fund’s cash level was deficient, resulting in the issuance of short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Silver Creek – Capital Projects (2017M-31)
… through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County … Village of Silver Creek Capital Projects 2017M31 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… Commissioners (Board) and officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined. We found: From 2020 through 2022, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Brocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mIslip Fire District – Financial Condition (2020M-25)
… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Mineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mComptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1State Contract and Payment Actions in July
… City Children's Center in Queens County. Department of Health $50.8 million for the Statewide Healthcare Facility … St Luke’s Cornwall Hospital, $6.6 million with Richmond University Medical Center, $5 million with Care for the … for assistance with the Health Benefit Exchange, including insurance enrollment and call center operations. Office of …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyOpinion 88-26
… the town expires. Also, you do not indicate whether any rent is to be paid by the State Police, and if so, whether it … Law authorizes a town to provide an existing building to house the State Police or to finance the construction of a … authority in the Executive Law for providing a building to house the State Police, we note that General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Letchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176City of Fulton – Capital Projects (2021M-184)
… complete report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects … financial results, or approve the close-out of projects. City officials did not properly close out 279 of 308 capital … Determine whether City of Fulton City officials appropriately maintained …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… A longtime clerk-treasurer of the Village of Addison in … P. DiNapoli, Steuben County District Attorney Brooks Baker, and the New York State Police announced today. “For … or accountability. She prepared payroll, maintained manual leave records, and processed health insurance buyouts and …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceComptroller DiNapoli Releases School Audits
… for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. … health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the district calculated the … for 32 purchases (53 percent) totaling about $115,000. In addition, the board did not develop and implement …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits