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Health Sciences Charter School – Procurement (2013M-211)
… of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, 2011, to May 3, 2013. Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a … Health Sciences Charter School Procurement 2013M211 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… state without certifying compliance with "all applicable registration and filing requirements”. When submitting … (OSC) for approval, State agencies must provide charities registration information for the applicable charitable … documentation of an organization's charities registration status, or if you have questions regarding the statutory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsAlbany City School District – Separation Payments and Information Technology (2012M-251)
… examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to … the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Caledonia-Mumford Central School District – Financial Management (2024M-101)
… and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101State Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … did not file payroll reports or remit withholdings timely to the Internal Revenue Service or the New York State … results in the 2023 audited financial statements will be significantly worse than the deficits in 2022 and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Security Over Critical Systems
… of real and personal property to further conservation, outdoor recreation, historic preservation, and waterfront and … that improve State park facilities, enhance access to outdoor recreation and environmental education, preserve …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataKing Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s … provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Accidental Disability – Article 14 Benefits
… Eligibility You may be eligible for an accidental disability retirement benefit if: You are unable to perform … or mental incapacity and It is determined that the disability is the natural and proximate result of an accident … negligence. or You are awarded primary Social Security disability benefits and It is determined that the disability …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityDiNapoli Releases Rockland County Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewJamesport Fire District - Length of Service Award Program (2019M-05)
… awarded. Four members may not have earned the required 50 points to be credited for a year of service. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05CUNY Bulletin No. CU-732
CUNY Bulletin No CU732
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseSUNY Bulletin No. SU-324
… SUNY Bulletin No SU324 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesOpinion 90-24
… the chief fiscal officer of the municipality the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is … 56.00 vests in the finance board of the municipality the power to sell and issue obligations of the municipality and … legally binding obligations of the issuer. In general, the power to authorize contracts is vested in the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Flanders Fire District – Disbursements (2014M-199)
… a district corporation of the State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with generally … basis of accounting shall be used for the government-wide financial statements, proprietary funds, component units and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… Saratoga and Warren Counties. The District has a current enrollment of 875 students and 189 full- and part-time employees. The District’s enrollment has declined almost 22 percent over the past 10 … money on energy costs. Given the District’s declining enrollment and the current economic climate, cost-cutting is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188