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Attica Central School District – Financial Management (2022M-103)
… complete report – pdf] Audit Objective Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed … be used to fund operations. Return improperly restricted funds to general fund surplus fund balance. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Contract Advisory No. 3
… an amendment transaction (sequence 1 and higher) in the Statewide Financial System, the agency must complete one or more of the following fields: 1) Description, 2) Transaction … that is changing should be entered. Any fields that do not need to be modified should be left blank. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Milford Central School District – Fund Balance Management (2022M-94)
… fund balance in accordance with statute. As of June 30, 2021, surplus fund balance exceeded the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the … access to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations … District prior to payment or appoint a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Berlin Central School District , Galway Central School … , Oyster Bay-East Norwich Central School District and the Scotia-Glenville Central School District . "In an era of … for extra-classroom activities' collections. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … sales tax totaling $431 was not set aside for remittance to the state. Crown Point Central School District – Claims … appropriations, exceeding the statutory limit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The district lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls … District did not make any expenditures from the reserve funds during this time period. Key Recommendations Document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Rainbow Rhymes Learning Center (Follow-Up)
… Purpose To determine the implementation status of the three recommendations in our initial report, State … disallowed an additional $10,022 as inappropriate. These funds were recovered from Rainbow. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of … are not maintained, it increases the risk of errors and/or theft without detection . It also compromises the … The Board did not: Properly appoint the central treasurer and faculty auditor and did not appoint a faculty counselor. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsWage Subsidy and Transitional Employment Programs (Follow-Up)
… welfare programs. The TANF block grant program requires New York State to engage individuals in countable work activities. The Office administers New York’s Wage Subsidy program and has contracted with …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… accounting system for extra-classroom activity (ECA) funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityDiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkOpinion 92-36
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Overview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement benefits may be considered marital property and can be divided between the Participant (NYSLRS member) and their ex-spouse when the … of divorce. A DRO gives NYSLRS specific instructions on how benefits should be divided. It is important for members …
https://www.osc.ny.gov/retirement/members/divorce/overviewCounty of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period … June 30, 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36