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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … following local government and school audits were issued. City of Salamanca – Collections (Cattaraugus County) The city … County) District officials did not ensure network user accounts were adequately managed. Unnecessary enabled …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… of Dansville , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions Administration , Town of … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … of bond proceeds. Auditors found officials did not ensure accounting records were accurate, supported and complete and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Brookhaven-Comsewogue Union … the district and officials did not establish an adequate accounting system for the district’s funds. As a result, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Wayne Central School District – Financial Management (2012M-229)
… of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Portville Central School District - Cafeteria Collections (2018M-244)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. Ensure all cafeteria … sales (POS) system and properly secured until deposited. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Opinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … be a charge against the appropriate city, town, village or school district. We expressed the view in 1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Access to Preschool Special Education Services
… across New York State. The audit covered the period from July 2018 through January 2024. About the Program One of the … Discrepancies among various SED data systems and sources result in unreliable information regarding services provided, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesCampbell-Savona Central School District - Budget Review (B2-15-10)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real property taxes by using reserve funds to finance operations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… complete report - pdf] Audit Objective Determine whether District officials purchased goods and services in accordance with Board policy and applicable … whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before …
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)
… of Audit The purpose of our audit was to determine whether District officials maintained complete and accurate inventory … June 30, 2017. Background The South Country Central School District is located in the Town of Brookhaven in … $119 million. Key Findings Because neither the accounting department nor the network specialists provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… tax collections in April of 2015 drove higher collections for the year, my office will be looking closely at this … by a jump in PIT receipts as well as strong growth in real estate transfer and estate tax collections. While these …
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
… Thomas P. DiNapoli today announced the following school district audits were issued. Phelps-Clifton Springs Central … officials did not maintain complete, accurate and timely accounting records and reports to allow officials to …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsWest Valley Central School District – Financial Management (2013M-178)
… of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bethlehem Central School … properly planned, authorized contracts, and accounted for the ongoing project. However, auditors found that while …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… reporting, the adjustment voucher will adjust the taxable income amount reported to the vendor and the IRS. When a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… audit report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the Program The … to pay for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, DOH pays health care …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… P. DiNapoli, as Trustee of the New York State Common Retirement Fund (the Fund), and the Church of England's … in supporting the request, including CalPERS, HSBC Global Asset Management, Presbyterian Church USA and SHARE on behalf …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsMiddle Country Public Library – Treasurer (2015M-291)
… governed by an elected five-member Board of Trustees, is a school district public library that received its charter from the … The Treasurer only signs checks but does not maintain accounting records or prepare and submit monthly reports to …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Opinion 89-64
… terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for determining what a municipality may pay to purchase real property, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… identify fraud, we actively work with law enforcement to hold perpetrators like Mr. Cook accountable regardless of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-case