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Opinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Rockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfFreeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Internal Controls for Inventory and Equipment
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-inventory-and-equipment-05-15-2020.pdfTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer … tax collections, including interest and penalties, to the Supervisor and Treasurer within the required … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …
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
… the district’s use of two central network management tools for over 10 years has created security concerns due to lack … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … were not board approved. Furthermore, bank reconciliations for 15 of the 36 months reviewed were not performed, and the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Lindenhurst Union Free School District – Collections (2024M-24)
… Audit Objective Determine whether Lindenhurst Union Free School District (District) officials ensured that funds collected … As a result, there was an increased risk of improper accounting of and potential theft of collections without …
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
… and $1,173 in ineligible staff food costs. Department of Taxation and Finance: Property Tax Freeze (PTF) Credit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent … is driven by the high share of multi-family housing in New York City, where about 40 percent of the population …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not verify that the school received the awarded New York State Office of General Services contract pricing … unrestricted fund balance was reported as being within the legal limit for the past five years, the unrestricted fund …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Fayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Bellmore-Merrick Central High School District – …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementSharon Springs Central School District – Fund Balance Management (2022M-100)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … the statutory limit and use excess funds in a manner that benefits District taxpayers. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board … and District officials did not provide effective oversight of the Business Office operations. Specifically, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mNorth Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. … its students to attend one of four other school districts, is governed by an elected three-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Cost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirements