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Selected Financial Management and Administrative Practices
… To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our … account to pay estate-related expenses not covered by the Public Administrator’s appropriated county budget and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesDiNapoli Announces State Contract and Payment Action for March 2017
… Welliver McGuire Inc. to rehab the front entrance at the NYS Fairgrounds in Syracuse. $162,000 to CHA Consulting Inc. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017Washingtonville Central School District – Reserve Funds (2014M-45)
… of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Additionally, although the board regularly discusses plans for future equipment purchases, a formal, long-term financial … found that the county overpaid $18,724 to employees for time not worked, or for leave time taken and not charged …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Wayne Central School District – Financial Management (2012M-229)
… procedures related to the establishment and use of reserve funds. Develop a plan for the use of the surplus balances in unexpended surplus funds and in the District’s reserve funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Brookhaven-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.pdfSouth Country Central School District – Information Technology Inventory (2017M-219)
… complete and accurate inventory records to safeguard information technology assets for the period July 1, 2016 through June …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryFonda-Fultonville Central School District – Reserves Management (2021M-157)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … without a reserve fund policy there is a risk that the District may overfund reserves which can result in higher than necessary real property tax levies. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Opinion 96-24
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) … pumper truck), must set forth the estimated cost thereof and is subject to permissive referendum requirements (General … Fire District 1 We note that the appropriations to and expenditures from capital reserve funds are not subject …
https://www.osc.ny.gov/legal-opinions/opinion-96-24DiNapoli Announces State Contract and Payment Actions for September 2016
… of Homeland Security Preparedness Training Center. $6.5 million with Core Facility Services, LLC to provide … Alzheimer’s Disease and Related Disorders Association. $3.6 million with KPMG, LLP for hospital audits. $1.8 million … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016Investors: Exxon Needs to Step Up on Climate Change
… rein in climate change. In recent weeks, similar proposals have won a majority at two energy companies and record high … publicly recognize that a lower carbon future is not only inevitable but rich with opportunity. While Exxon … is the third largest public pension fund in the United States, with an estimated $192 billion in assets under …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… partnership with Goldman Sachs Asset Management (GSAM) to invest in a diverse group of global equity strategies viewed as having strong potential to enhance the Fund’s return. The partnership is the first of … the New York State Common Retirement Fund full access to world class global equity investment opportunities and the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226State Comptroller DiNapoli Releases School District Audits
… $3.3 million. These practices resulted in real property tax levies that were higher than necessary. Track state and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Ocean Beach – Credit Card … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-15
… (with village) VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the … A village may not purchase liability insurance, nor agree to indemnify third parties against claims for damage to vehicles owned by the village fire department. GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-15West Valley Central School District – Financial Management (2013M-178)
… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. … the $2.4 million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… met. We also found: Required Annual Financial Disclosure Statements that are meant to help identify conflicts of … $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key Recommendations Each Board …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… necessary to perform their job responsibilities. A full list of recommendations and the response from district …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gowanda Central School District – … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1