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Comptroller DiNapoli Releases School Audits
… fiscal years. The district also has three reserve funds with excessive balances. By maintaining excessive reserves, combined with budgeting practices that generate surplus funds, … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… attorney general in the New York State Attorney General’s litigation bureau, where he handled cases in federal and …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town … payments over several years. Sheppard pleaded guilty today to two counts of attempted tampering with public records, an … Sheppard thought her government job gave her the right to tinker with public records and delay her tax payments,” …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… will help New York catch up with other states in preparing for economic and budgetary risks. "With an end to federal … included that appear to exempt approximately $5 billion from Comptroller oversight. There is also a significant … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24WSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. … The objective of our examination was to determine whether contract payments made by the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incEmerging Manager Definition and Life Cycle
… have years of experience working in the strategy and with each other Fiduciary practices Life Cycle Considerations … is meaningful for alignment Has sufficient full-time staff with tenured industry experience Mid & Late Is a well … cash flows Has key internal infrastructure in place, with redundancies in mission-critical investing and operating …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleReview of Trivision Tek Group, Inc.
… for the Medicaid Data Warehouse under both GDA X199 with ESD and as a subcontractor to Currier McCabe & Associates (CMA) under its contract with the New York State Department of Health (DOH). According … under the grant. Key Recommendations Monitor future awards with multiple funding sources to ensure ESD does not pay …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Owego Fire District – Board Oversight (2013M-26)
… of Fire Commissioners consists of five elected members, with one member being appointed as Chairman. The District’s … Board could not be sure that the amounts paid were aligned with its previously established expectations. The payroll vendor has access to a District bank account with a significant amount of District cash. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… procurement or code of ethics policies in accordance with GML. The Board did not perform an annual audit of the … The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt procurement and code … preparation of reports, which in turn provide the Board with information necessary to appropriately monitor the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Wellsville Central School District – Financial Management (2017M-159)
… seven-member Board of Education, operates two schools with approximately 1,300 students. General fund budgeted … as budgeted, and take appropriate action, in accordance with applicable statutes and Board policy, to reduce any reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Board members may have an interest in certain transactions with the School, appear to be inconsistent with the School’s charter and provisions of General Municipal … The Board and School officials should consult with legal counsel to address the apparent inconsistencies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… BOCES did not enter into intermunicipal agreements (IMAs) with its component districts for the operation of its adult … $419,000. Key Recommendations Enter into IMAs with component districts for self-sustaining programs. … procurement of professional services to ensure compliance with adopted policies and all applicable laws and regulations …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… which comprises nine members. The School contracts with a charter management organization (CMO) for overall … million. Key Findings We identified significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and concise contract language, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… There are two schools in operation within the District, with approximately 1,100 students and 210 employees. The … favor, the Board and administration may be faced with significant additional surplus funds. Key … Develop realistic budgets that are consistent with the District’s actual revenues and expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094School Districts’ Energy Performance Contracts (2015-MR-1)
… Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free School District [pdf] , Middle Country Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1East Moriches Union Free School District - Budget Review (B7-15-5)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … overestimated. The District’s preliminary budget complies with the tax levy limit. Key Recommendations Calculate the … and adjust the budget, if necessary. Review its contracts with the other school districts and reduce the budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… There are two schools in operation within the District, with 540 students and 107 employees. The District’s … explore sharing bus to locations outside the District with neighboring districts and reduce the number of spare buses in the District fleet to be in accordance with SED guidelines. Develop a plan to address the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… did not file the 2013-14 or 2014-15 property tax cap computation with OSC as required. The Board developed … Ensure that the Clerk-Treasurer files AUDs and property tax cap calculations with OSC within the prescribed statutory …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… gives the appearance that the Agency is legally affiliated with the Village of Fairport Urban Renewal Agency and the … Agency’s operations as a separate and independent entity with its own governance structure and separate and distinct … payments to the affected taxing jurisdictions consistent with statutory requirements. Cease making commercial loans …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board