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Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … based on actual needs and that estimates for the planned use of fund balance are accurate and reasonable. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313State Comptroller DiNapoli Releases School Audits
… were appropriate, district officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses … approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Sodus Central …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsConesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and … and investment policies, timely annual audits and the use of reserve funds. Prepare formal written bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … some clubs did not maintain ledgers. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraOxford Academy and Central School District – Financial Management (2016M-6)
… of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Union-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other … amount of unrestricted fund balance, as appropriate, and use the excess funds in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionAlexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or … to initiate corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mDownsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period July 1, … the reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… if the Board provided sufficient oversight of the Middle School construction project and of the management … $6.8 million in project-related expenses for the Middle School project. The Middle School project exceeded the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns … Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveOversight of Persons Convicted of Driving While Intoxicated
… connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s … send an alert to the device manufacturer and prevent the driver from starting the car. Once the vehicle is running, … violations to their designated alcohol treatment and safe driver programs, as such program referrals also were not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 2006-9
… (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and … the cost of the town district property and facilities. The use of the phrase “payment of the purchase price” in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9DiNapoli Releases Climate Action Plan
… a Climate Action Plan to protect and invest the assets of the $210 billion New York State Common Retirement Fund … the Decarbonization Advisory Panel , which he created with Gov. Cuomo. The Plan incorporates many of the Panel’s … public pension funds," said Mindy Lubber, Ceres CEO and President . "It reflects Comptroller DiNapoli's commitment to …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planOpinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … capital notes or budget notes, and the fire district is situated wholly or partly within a town which is wholly or partly within the Adirondack Park and has within …
https://www.osc.ny.gov/legal-opinions/opinion-96-1State Agencies Bulletin No. 2213
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the extra day in February, the salary calculation used to calculate biweekly earnings on Job Data, Additional Pay … bi-weekly Additional Pay amounts. The agency must also use this factor to manually calculate: The amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025VI.2.A Appropriation & Segregation Overview – VI. Budgets
… continue to be available until the lapse date for that budget pursuant to State Finance Law §40. The Office of the … is the authorization issued by the Division of the Budget (DOB) to expend part or all of an appropriation. It is … will only submit Budget Transfers and/or InterUnit Budget Transfer Journals within SFS to move budget authority between …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewRecent Trends and Impact of COVID-19 in Brooklyn
… Español | Kreyòl Ayisyen | 中文 Highlights Brooklyn has the largest population of the five boroughs with … 6.8% Bronx 1,472,650 6.2% Staten Island 495,750 5.6% NYC 8,804,190 7.6% Sources: U.S. Census Bureau; OSC analysis …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynState Comptroller DiNapoli Releases School Audits
… process. North Syracuse Central School District – Payroll Access and Certification (Onondaga County) The … rights on the computerized payroll system based on job responsibilities, which compromises the segregation of … services costing $44,586. For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Schaghticoke – Board Oversight (Rensselaer County) The board did not provide adequate oversight of financial operations. As a result, the board cannot be … for the clerk-treasurer performing all functions of the financial and recordkeeping duties or audit the …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits