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Geneva City School District - Reserves (2018M-51)
… whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve … policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling $9.4 million (72 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Opinion 91-52
… percentage of local residents even though that bidder is not the lowest responsible bidder or which restricts … Prior inconsistent opinions are superseded. This is in reply to your letter requesting an opinion regarding a … shall be performed by county residents and (2) the bidder is a participant in a bonafide apprenticeship program. …
https://www.osc.ny.gov/legal-opinions/opinion-91-52XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Services SECTION OVERVIEW AND POLICIES This section is intended to instruct Business Units on how to process … – for services provided via unregulated circuits, which is indicated by the remit-to addresses of PO BOX 4648, … in the New England area excluding New York State, which is indicated by the remit-to address of PO Box 1100, Albany, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesDiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Riley confessed to DiNapoli’s staff and the New York State Police that she pocketed tax penalty payments, as well as … District Attorney Brooks Baker and the New York State Police for their continued partnership with my staff to make sure these types of individuals are held …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOversight of School Fire Safety Compliance (Follow-Up)
… Purpose To determine the extent of implementation of the four … whether the Department was providing effective oversight to ensure school compliance with fire safety procedures, … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followReview of Growe Technologies Inc.
… Purpose The objective of our examination was to determine whether Downstate … single-source contract with Growe under Part Q of Chapter 56 of the Laws of 2013 (Part Q). Neither the Foundation contract … The objective of our examination was to determine whether Downstate …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the … tuition refund. Students in such schools are also eligible to have their student loans repaid by the Department. Chapter … Fund, now titled the Tuition Reimbursement Account (TRA), to protect the financial interests of these students. Chapter …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background The Ridgeway Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialKillawog Fire District – Controls Over Financial Operations (2013M-111)
… and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate … Commissioners (Board) consists of five elected members and is responsible for the District’s overall financial … the current unrestricted, unappropriated fund balance is still excessive at 44 percent of next year’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Kendall Central School District – Capital Project (2017M-194)
… fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.4 million. Key Findings … project because the Board and District officials did not develop or provide the public with a formal project … Provide voters with specific information on what will be included in proposed capital projects, including …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Jericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … retirement contribution reserve appears unreasonable based on current use. Key Recommendations Adopt budgets that … realistically reflect the District’s operating needs based on historical expenditure trends or other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Falconer Central School District – Financial Management (2016M-146)
… 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Belfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Town of Smithtown – Departmental Operations (2017M-66)
… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by … Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… a comprehensive policy for establishing and using reserve funds that identifies its intentions for each reserve, … funding levels and the conditions under which reserve funds will be used or replenished. Review existing reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… through December 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is governed by an elected five-member Town Board. Budgeted … and performing personnel functions and designate who is responsible for keeping time records, approving leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14