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Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated April 2013) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorBovina Fire District – Fund Balance (2015M-138)
… of Audit The purpose of our audit was to determine if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, 2015. … District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138DiNapoli Releases December State Cash Report
Total receipts through the first three quarters of state fiscal year 201516 totaled approximately $1119 billion $2306 million higher than the Division of the Budgets DOB latest projections according to the monthly state cash report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportComptroller DiNapoli Releases November Cash Report
… Division of the Budget’s latest projections, thanks partly to increased income tax collections, according to the monthly state cash report issued today by New York … percent higher than the same period last year. Year-to-date tax collections were $700.1 million higher than the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 92-23
… DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Extra-Classroom Activity (2015-MR-5)
… charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … full access rights to record financial transactions in the accounting system with no oversight. Facility officials did … or provide oversight of disbursements related to the district’s line of credit, payroll or petty cash. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396DiNapoli Announces State Contract And Payment Actions For October 2015
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015Opinion 91-10
… Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws … board of park commissioners of such a district may hold real property in its own name. The board, however, is not … within the district are subject to town general taxes for park purposes; (e) whether the board of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Churchill School and Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualElementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 … that summer and continuing to evolve based on school district experiences and capacity. New York’s educators took … Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationCity of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … charges which may not be realized. Appropriations for retirement system contributions may not be sufficient in the … in the proposed budget. The City’s proposed budget is not in compliance with the tax levy limit and City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22State Comptroller DiNapoli Releases Municipal Audits
… of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… January 29, 2014. Background The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns … Adopt policies and procedures for collecting and accounting for cash received in the cafeteria operation. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57State Contract and Payment Actions in June
… Office of the State Comptroller approved 1,449 contracts for state agencies and public authorities valued at $1.5 billion and more than … Education Department $1.02 billion in general aid to 632 school districts. $586.4 million in excess cost aid for …
https://www.osc.ny.gov/press/releases/2022/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in March
… Office of the State Comptroller approved 1,950 contracts for state agencies and public authorities valued at $3.6 billion and approved … Education Department $7.2 billion in general aid to 626 school districts. $1.7 billion in excess cost aid for …
https://www.osc.ny.gov/press/releases/2022/04/state-contract-and-payment-actions-marchOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … to the municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High School …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Comptroller DiNapoli Releases Municipal Audits
… of Colden , City of Corning , Franklinville Joint Fire District , City of Glens Falls , Town of Palatine , Town of … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … receipts for clerk fees and recorded collections in the accounting system but did not record the form of collections …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1New York State Comptroller DiNapoli Statement on MTA Finances
… July Financial Plan projects the budget for all five years of the plan period will be balanced on a recurring basis, a remarkable achievement given the dire state of the MTA’s fiscal affairs at the start of the year. Substantial new funding from the state has …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-finances