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Port Jefferson Union Free School District – Information Technology (2014M-039)
… payments. Key Findings The Board has not established a computer use policy for employees to define appropriate user … an individual’s access rights to the District’s overall computer system. District management does not require any … overall networked computer system and to specific software applications. Establish procedures for maintaining the vendor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may … in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes significant … reported in your annual financial report as an addition or deduction from beginning fund balance using residual equity …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Comptroller DiNapoli Releases Municipal & School Audits
… of the city’s revenue and expenditure projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … liabilities totaled more than $20.5 million and the 2025 proposed budget does not provide for satisfying these …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… accounted for 51 percent of the nearly 200,000 total net jobs gained through IDA projects versus 49 percent gained in … The prior year, downstate outpaced the rest of the state with 57 percent of the total. “The need for close scrutiny of … continues to lead the state in net job gains, once again accounting for approximately 24 percent of the statewide …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbWindsor Central School District – Fuel Controls (2022M-133)
… established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key … did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Contract and Payment Actions in October
… Authority $31.8 million with J. D'Annunzio & Sons Inc. for bridge replacement on North Avenue over I-95 in Westchester … Neighborhood Housing Services Inc. for administration and capital costs associated with the revitalization of the City … Collaborative Inc. for the Statewide Health Information Network for New York. Office of Information Technology …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberSaranac Central School District – Tuition Billing and Collections (2023M-90)
… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Elmwood Village Charter School – Building Acquisition (2017M-237)
… School officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the … review and cost-benefit analysis when selecting a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Rockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report … real property when the consideration is $1 million or more and is often referred to as the “mansion tax,” which is … to pay the mansion tax, the seller is required to pay, and the tax then becomes the joint and several liability of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 91-62
… on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) … (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public … Article VIII, §1 prohibits municipalities from making gifts or loans of their property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-91-62East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… or establish targeted funding levels for its reserve funds. The Treasurer did not maintain accurate and reliable …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Lincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners … consists of five elected members who are responsible for the District’s overall financial management. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Opinion 93-21
… than a public, sale of an unneeded pumper truck will yield the best price or maximum financial benefits, it may … board, but should be the one which the board believes will yield the best price or maximum financial benefits ( Feldman … that a negotiated, rather than public, sale will yield the best price or maximum financial benefits, it may …
https://www.osc.ny.gov/legal-opinions/opinion-93-21State Comptroller DiNapoli Releases School District Audits
… did not adopt realistic budgets and did not properly manage fund balance and reserves. The board and district … from 2017-18 through 2020-21. Officials could not explain how the finance committee participated in the budgeting … audit responsibilities. As a result, there is an increased risk that improper or unsupported payments could be made and …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsLocal Government – 2023 Financial Condition Report
… billion) for local governments outside of New York City. School districts, towns, and villages received $23.9 billion, … largest source of local government revenue in LFY 2021. School districts were the most dependent on State aid, as it … all of this (95.8 percent) came from school district elementary and secondary education, with most of the rest …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated … amounts from the sales of real property. Background The Port Authority of New York and New Jersey (Port Authority) was established in 1921 with a wide-ranging … To determine whether the Port Authority of New York and New Jersey evaluated …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositions