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DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… five largest school districts received $8.6 billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… Objective Determine whether the Board properly managed District finances by adopting realistic budgets. Key Findings … Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess … corrective action. … WaterfordHalfmoon Union Free School District Financial Management 2017M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mAlden Central School District – Fuel Management (2024M-90)
… – pdf] Audit Objective Determine whether Alden Central School District (District) officials properly managed fuel … the Superintendent of Schools (Superintendent) and Business Administrator (BA) did not establish clear …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… on an advertising contract to promote economic development and tourism in New York state with no tangible results, … send a message that New York is a place to visit and open for business, it should have clear objectives and show the … of this advertising campaign were weak at best, leaving real questions about whether the results justify the cost.” …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s … policy and whether claims were adequately supported, and for a valid purpose before payment. Key Findings District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Opinion 98-15
… the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) … requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-15East Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfSherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Town of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-113.pdfFacilities Planning Bureau Project Review
… in a timely manner and, if not, what the impacts on school districts are. We also sought to determine whether … October 18, 2018. Background The Department is responsible for the administration and enforcement of the New York State … Fire Prevention and Building Code (Code) in relation to district construction projects. The Code applies to every …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewAmityville Union Free School District – Payroll (2016M-155)
… of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Opinion 90-18
… requirements of General Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every officer, … to the lowest responsible bidder after advertising for bids where so required by General Municipal Law, §103. … for public work or the purchase of supplies, materials or equipment may be let without compliance with the competitive …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 89-26
… A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and … or employees of the fire district complete and file annual financial disclosure statements. You ask whether fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-26State Comptroller DiNapoli Releases Audits
… the following audits have been issued. Office of Children and Family Services (OCFS): Oversight of Runaway and Homeless … but is not conducting program and fire safety inspections for certified runaway and homeless youth programs and … NYCT did not always perform required tests of its signal equipment within required intervals and supervisors were …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, … District Attorney Stanzione . “The arrest of Stephen and Kelly Tuomey sends a strong message of this commitment to …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 89-48
… issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to discharge liens executed … might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection with the improvement of real property are held in the physical custody of the county …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… obtain preapproval by e-mailing Treasury-Accounting@tax.ny.gov with the amount of the cash deposit and a … by Treasury without preapproval will be returned to the agency. Sending cash through the mail exposes the agency to … of Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New York State Taxation & Finance Division …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsFabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5