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Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. … policies and procedures for extra-classroom activity funds, including procedures for recordkeeping, closing out …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Ilion – Information Technology (2015M-34)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Central Square Central School District – Fund Balance (2022M-196)
… District (District) officials accurately reported fund balance, maintained surplus fund balance within the statutory limit and maintained reserve … did not accurately report the District’s surplus fund balance, maintain surplus fund balance within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … the District will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over … each county served and the New York State Commissioner of Agriculture and Markets. The Authority’s operating …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately planned for the … Key Findings The bio-digester subjects the Village to significant risks because if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue to incur …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Painted Post – Board Oversight (2017M-92)
… or provide for annual audits of the Clerk-Treasurer’s records and reports as required by law. Key Recommendations … centralize the maintenance of leave and compensatory time records. Review the Treasurer’s monthly reports and use them … of the Treasurer’s annual financial report and supporting records or engage the services of a public accountant to …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92License Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followElwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed … Board of Education. The District currently operates one school with approximately 600 students and 130 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… unsustainable spending on the migrant crisis, growing housing costs and federal pandemic aid coming to an end. “The … time, the city must work with the state to bring rising housing costs under control, and I commend the Mayor’s … Monitoring Tool The Cost of Living in New York City: Housing … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressBelfast Central School District – Procurement (2016M-317)
… through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, … in Allegany County. The District, which operates one school with approximately 340 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Trumansburg Central School District – School Lunch Operations (2015M-171)
… of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to … January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Purpose of Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid … nonresident tuition for special education services and to review the grant administration procedures for the period … purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key Recommendations Bill school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations