Search
Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR is an SED-approved, not- for-profit special education provider located in Rockland … between three and five years of age. HSOR is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… provide detailed guidance for Company officials and staff on all financial operations, including cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsComptroller DiNapoli Releases Municipal Audits
… or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2290
… on a daily basis in their performance of their job; and Does not receive a regular uniform service; and Has … OER memorandum for a list of eligible titles); and • Does not receive work related clothing; and • Has completed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceOpinion 98-9
… company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) … stated in the contract, that there is no authority for the payment of amounts to the service provider above the … the companys services within the district and provide the payment of that fee to the company …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Clinton …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Chenango County) The district is serving nutritious meals to its students and the meals are being prepared … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… activity, and the information technology environment for the period January 1, 2009, to January 9, 2013. … of five elected members, has legislative responsibility for the City’s operations. The City’s adopted general fund budget for 2012 was approximately $86.3 million, and for 2013 was …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … threats to the School's IT system, distribute the plan to all responsible parties and ensure that the plan is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mState Comptroller DiNapoli Releases School Audits
… and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and … School District – Financial Condition (Orange County) In fiscal years 2011-12 through 2015-16, the board … to fund operations. However, due to operating surpluses in four of the five years, $3.9 million of the appropriated …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsCity of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10State Contract and Payment Actions in April
… approved 1,580 contracts for state agencies and public authorities valued at $1.3 billion and approved nearly … Education Department $1.4 billion in general aid to 388 school districts. Empire State Development Corporation $22 … for various other purposes such as local grants and public assistance, nursing, and administrative and clerical …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-aprilState Agencies Bulletin No. 1828.1
… Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA are affected. … Budget (DOB), this payment was deferred and not processed in April 2020 or April 2021. DOB has now authorized this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonComptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … separation payments and service credits to employees based on the applicable collective bargaining agreements or …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Opinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) The … to the Authority. The term "liabilities" is not defined for purposes of section 2828. "Liability", however, is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 89-54
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund … a town may provide water improvements as a town function in the area of the town outside of any villages or in any portion of that area. Subdivision 8 of section 209-q …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's … promote openness in government and provide taxpayers with better access to the financial workings of government. … New …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify … Preparation: The following is a comprehensive list of those funds included in the New York State reporting entity, organized under GAAP*, as of April 1, 2024: * For a listing of funds under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr