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Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Schenectady County. The District is governed by the Board of Education which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19State Contract and Payment Actions in October
… registered nurses, including $4.2 million with Cell Staff, LLC, $4.9 million with Flexibility & Co., LLC, and $7.2 million with Pinnacle Travel Staffing. $1.1 … drug and alcohol testing services. Major Payments Approved Tax Refunds $906 million for 184,000 personal income tax …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberCost-Saving Ideas: Legal Requirements
… CostSaving Ideas Legal Requirements …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… a local government can raise in a single year. In 2012, only seven municipalities had used 80 percent or more of …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsSharon Springs Central School District – Fund Balance Management (2022M-100)
… the statutory limit by $2.3 million, or 23.7 percentage points. Annually overestimating appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported … than the board. In addition, 13 claims, totaling $23,116, did not contain sufficient supporting documentation. Lastly, …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started declining in the 2009-10 fiscal year when the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialHammond Central School District – Financial Management (2024M-70)
… Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and … Determine whether the Hammond Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Comptroller's NYS Common Retirement Fund Responsibilities
… for the Retirement System Investment Advisory Committee Real Estate Advisory Committee Actuarial Advisory Committee Audit … Inspector General General Investment Policies Placement Agent Disclosure Policy and PAFD Addressee List Policy on …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… and knowledge over her years as our Deputy CIO. I have great confidence that she will continue to provide a strong, … leader." "This is an exciting opportunity to advance the great work we have performed for the Fund in recent years," … in Feb. 2015. She has worked in a variety of roles on Wall Street, including emerging markets, interest rates trading …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundGowanda Central School District – Financial Management (2024M-104)
… of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a … would have operating deficits totaling $6.7 million when it actually had operating surpluses totaling $9.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … facility must be applied to a town's general fund and used for town-wide purposes. You also ask whether a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151DiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. … districts in fiscal stress the prior year. The low number of districts with stress designations largely reflects recent … in recent years,” DiNapoli said. “While the number of districts has increased, it remains lower than before the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressNYS Common Retirement Fund Reports Estimated First Quarter Results
… three months of the fiscal year brought upheaval to the financial markets amid Russia’s invasion of Ukraine, rising … and transparency. Quarterly rates of return provide a snapshot of performance over three months and reflect a …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… and Finance. Most student treasurers did not maintain cash receipt and disbursement ledgers. Key Recommendations Ensure … and procedures, follow the specific requirements for the receipt of funds and maintain adequate and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77North Greenbush Common School District – Claims Auditing (2022M-112)
… July 1, 2020 – October 2021. Individuals prohibited from serving as the claims auditor, because they were directly … and approved by the former Superintendent while also serving as the purchasing agent and the audit and approval …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Comptroller DiNapoli Releases School Audits
… , Delaware Academy Central School District at Delhi , Lake Placid Central School District , North Rose-Wolcott Central … the last three completed fiscal years (2012-13 through 2014-15), the board and district officials overestimated …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1