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Comptroller DiNapoli Releases Municipal Audits
… elections and did not properly document relevant payroll information. The district also has no policy …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/little-falls-67.pdfTri-Valley Central School District - Financial Management (2020M-17)
… surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Alden Central School District – Fuel Management (2024M-90)
… School District (District) officials properly managed fuel operations. Key Findings District officials did not properly manage fuel operations. Specifically, the Superintendent of Schools … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
Determine if the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-sinai-district-2019-83.pdfMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/monroe-woodbury-2019-197.pdfPrivacy and Security of Student Data (Follow-Up)
… our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). About the Program The State … schools’ student information systems and the student data reporting processes. SED is responsible for safeguarding its data and ensuring the confidentiality, integrity, and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followOpinion 89-9
… to a creditor or to a person who has paid or incurred the funeral expense of the decedent. Payment may not be made … to a creditor or to a person who has paid or incurred the funeral expenses. The affidavit must show that the decedent … revenues and pay them into the general fund (see 1988 Opns St Comp No. 88-14, p 23). Alternatively, after holding the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Audits
… be made when the cost of these items is included in the rate. The initial audit, issued in April 2022, identified … that likely were already covered under the all-inclusive rate. The follow-up report found DOH made some progress in … York State with the main goal of increasing the employment rate of individuals with disabilities by 5% while also …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were planned to be made in 2020, officials delayed highway improvements from 2020 to …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pittsfield-town-2024-80.pdfFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, … federal programs providing that assistance. The largest is the Temporary Assistance for Needy Families block grant, … Federal funding is received by New York State through grants for a range of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsVillage of Cayuga Heights – Board Oversight (2014M-292)
… through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately … The Board did not provide oversight of water and sewer account adjustments. The Board has not established … and approve all adjustments made to customers’ water and sewer accounts and ensure that they are adequately …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersFallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/fallsburg-2020-12.pdfWatkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/watkins-glen-2019-57.pdfMedina Central School District - Reserve Funds (2019M-165)
Determine whether the Board and District officials effectively managed the District’s reserve funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-165.pdfWaverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes.
https://www.osc.ny.gov/files/local-government/audits/pdf/waverly-2019-136.pdfConnetquot Central School District - Financial Management (2019M-180)
Determine whether the Board and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/connetquot-2019-180.pdf