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Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the … policy to communicate the purpose of its reserve funds, optimal funding levels and conditions under which the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Opinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … the county must reimburse the general fund from district funds. To the extent the planning relates to a proposed …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period July 1, … result in the appropriation of fund balance and reserve funds that will not be used. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. … received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not require … policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mBelleville-Henderson Central School District – Financial Condition (2016M-46)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … appropriations when they prepared and adopted budgets for the last three fiscal years. The unassigned fund balance has exceeded legal limits all three years. For three of the four District reserves, the Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through … for the establishment of its unemployment reserve fund. The Board adopted budgets that included plans to use appropriated fund balance totaling $2.43 million from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mSandy Creek Central School District – Cafeteria Operations (2016M-354)
… 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, … that serve approximately 800 students and 220 employees, is governed by an elected seven-member Board of Education. … productivity level for meals per labor hour (MPLH) is below the industry average. District officials paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Liberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Opinion 2005-3
… is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a union free school district may not sell a building currently in use for school district purposes, to be reacquired by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve … and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. Background … a comprehensive policy for establishing and using reserve funds that identifies its intentions for each reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials complied with the district’s procurement policy for purchases requiring quotes, officials could improve their … of Interest (Nassau County) There was no written policy for notifying the district’s information technology office of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Implementation of the Security Guard Act (Follow-Up) (2023-F-20) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act (2019-S-42).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f20-response.pdfOversight of the STEM Incentive Program (Follow-Up) (2019-F-56) 30-Day Response
To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of the STEM Incentive Program (2017-S-75).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f56-response_0.pdfUtilization of the Arch Street Yard and Shop Facility (Follow-Up) (2019-F-19)
To determine the extent of implementation of the one recommendation included in our initial report, Utilization of the Arch Street Yard and Shop Facility ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f19.pdfDiNapoli Announces State Contract and Payment Actions for November
… money. Independent audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberMadison County - Claims Audit and Payment Process (2019M-142)
… Audit Objective Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not … allowing the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Unified Court System Bulletin No. UCS-245
… who met the eligibility criteria and received payment for the 2017 Judicial Longevity bonus payment. Suffolk County … of Nassau County (Bargaining Unit DR), provides for a $50 retroactive increase in Judicial Longevity payments … 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-retroactiveAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Objective Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured … planned to initiate corrective action. … audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping … million of the state-share Medicaid payments, among other steps, will push certain costs to future years. Medicaid and … on the SFY 2020-21 Enacted Budget Financial Plan Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookNew York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID-19 pandemic placed an outsized strain on parents as schools and child care centers closed to mitigate the spread of the virus.
https://www.osc.ny.gov/files/reports/pdf/nyc-mothers-in-the-workforce.pdf