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Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Portville Central School District - Cafeteria Collections (2018M-244)
… and accounting of cafeteria cash receipts. Ensure all cafeteria collections are properly recorded in the point …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditSouth 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-inventoryState Comptroller DiNapoli Releases School District Audits
… $49,607 to $345,221. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsWest 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-178State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… by State Comptroller Thomas P. DiNapoli. Total spending rose 4.7 percent from SFY 2014-15, significantly less than … unusually high General Fund balance. State tax collections rose 5.1 percent from SFY 2014-15 to $74.7 billion, bolstered … collections fell short of expectations. PIT collections rose $3.3 billion, or 7.7 percent, from the previous year, to …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Medicaid Program – Excessive … Therefore, Medicaid’s current reimbursement policy does not limit the number of rental payments made for oxygen … both FFS and managed care. By comparison, under Medicare—a federal health insurance program for people age 65 and older …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followState 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-1Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position … The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Opinion 89-64
… -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally (consideration paid) -- … LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary duty to …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Webster Central School District - Financial Condition (2018M-109)
… within statutory limits. Key Findings District officials appropriated nearly $28 million of fund balance … is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109NYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… with an estimated $1.9 trillion under management, led by New York State Comptroller Thomas P. DiNapoli, as Trustee of the New …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsState 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-auditsSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… will adjust the taxable income amount reported to the vendor and the IRS. When a refund is received on an open … Credit Memos Should an agency reach an agreement with a vendor that a refund debt will be entered as a credit memo, … memo will not occur until another payment is made to the vendor. If the Project used on the payment involves a grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General … Larceny in the Third Degree, for stealing over $204,000 in state pension benefits issued to his deceased mother. As part … Office on behalf of the New York State and Local Employees Retirement System. Powell was a New York State pensioner, …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… $49,637 $8,065 ($1,618) -16.7% 35 Montana $8,432 $7,777 ($1,905) -19.7% 39 Nebraska $17,919 $9,135 ($547) -5.7% … Carolina $9,730 $1,901 ($532) -21.9% 40 South Dakota $1,777 $2,004 ($429) -17.6% 36 Tennessee $14,559 $2,107 ($326) … $9,416 $798 ($1,090) -57.7% 40 Oklahoma $4,400 $1,111 ($777) -41.2% 26 Oregon $1,869 $441 ($1,447) -76.6% 50 …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Germantown Central School District – Financial Management (2013M-230)
… in the adopted budgets by a total of $5.5 million. As a result, the District had operating surpluses totaling $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230