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Comptroller DiNapoli Releases School District Audits
… District officials implemented a well-designed system of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to … consistently. They reviewed 110 claims totaling $414,749 of the 1,104 checks paid during our audit and found that the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Homeownership Rates in New York
… Message from the Comptroller Owning a home has long been described as “The American Dream.” In New York, … Rates in the Nation As shown in Figure 1, New York has long trailed the nation in homeownership rates; the gap … to crime and other environmental hazards. The nation’s long history of housing and mortgage market discrimination …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkBethpage 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-2019mComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Bellmore-Merrick Central High School District , … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … Thomas P DiNapoli today announced his office completed audits of the BellmoreMerrick Central High School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Fayetteville-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-2020mComptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Corinth Central School District – … P DiNapoli today announced the following school district audits have been issued …
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)
… exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key Recommendations …
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)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … officials did not effectively manage fund balance, and need to improve their budgeting practices and be more … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … an application for designation of a banking development district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c details …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsForms for State Agencies and Employees
… Form # Form Name and Resources Format Accounting AC 22‑S Journal Voucher Excel … Returned for Refund or Exchange Fillable PDF AC 873 Extra Service Payroll Voucher Fillable PDF AC 934‑P Next of Kin … PDF AC 1394 Application & Account for Partial Payment of Salary Print Only AC 1476‑P Report of Check Exchange Fillable …
https://www.osc.ny.gov/state-agencies/formsNorth Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key … Safeguard the Treasurer’s signature and monitor online banking access. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
The Statewide Financial System SFS provides for the preparation of financial statements prepared on both a budgetary and GAAPbasis of accounting subject to appropriationsegregation controls
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … physical accessibility at selected town facilities. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsInvestors: Exxon Needs to Step Up on Climate Change
… rein in climate change. In recent weeks, similar proposals have won a majority at two energy companies and record high … publicly recognize that a lower carbon future is not only inevitable but rich with opportunity. While Exxon … is the third largest public pension fund in the United States, with an estimated $192 billion in assets under …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeHammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the … did not ensure the district’s website provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0South Country Central School District – Procurement (2013M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background The South Country Central … reviewed 36 claims totaling $1,199,894 that were subject to the District’s procurement policy during the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91