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Elmsford Union Free School District – IT Asset Management (S9-22-9)
… pdf] Audit Objective Determine whether Elmsford Union Free School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOpinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was … terms in the public interest (see, e.g., Matter of New City v Flagg , 111 AD2d 814, 490 NYS2d 560 affd 66 NY2d … p 84). The method of sale chosen is within the board's discretion, but should be the one which the board believes …
https://www.osc.ny.gov/legal-opinions/opinion-96-11XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… into principal and interest and is usually obtained from a published price list. A straight lease should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionIX.1 Accounting for Federal Grants – IX. Federal Grants
… is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and … to this Guide, and/or Operational Advisories and/or by the Division of the Budget. Accounting for Federal Grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewGananda Central School District – Financial Condition (2014M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… to ensure members are disenrolled promptly and to prevent payment of ineligible claims on their behalf. Key Findings … or strengthen additional controls as needed, to prevent payment of ineligible claims. To Civil Service: Continue to …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleNYS Common Retirement Fund Announces Third Quarter Results
The New York State Common Retirement Funds CRF overall return in the third quarter of state fiscal year 20162017 was 111 percent for the threemonth period ending Dec 31 2016 with an estimated value of $186 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsSomers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and … 1, 2015. Background The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in … operates four schools with approximately 3,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74NYS Common Retirement Fund Reports Second Quarter Results
… expectations for future returns. Fortunately, the state pension fund is prudently diversified to smooth out the stock … Common Retirement Fund (Fund) is the third largest public pension plan in the nation with an audited value of $207.4 … as one of the nation's best-managed and best-funded pension plans. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsIntroduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Opinion 97-26
… after the zone is abolished. This is in reply to your letter regarding the establishment of zones of assessment in …
https://www.osc.ny.gov/legal-opinions/opinion-97-26DiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… partnership with Goldman Sachs Asset Management (GSAM) to invest in a diverse group of global equity strategies viewed as having strong potential to enhance the Fund’s return. The partnership is the first of … the New York State Common Retirement Fund full access to world class global equity investment opportunities and the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsOpinion 95-20
… within the meaning of the statute this is a separate fund.... Surely there is a greater burden upon the court by …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Freeport Union Free School District – Financial Management (2024M-49)
… Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District … to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Key Recommendations The Clerk should: Maintain accounting records that properly document dates of collection. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. East Hampton Union Free School District – … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Lindenhurst Union Free School District – Collections (2024M-24)
… totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24State Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: State Education …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits