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Spencer-Van Etten Central School District – Information Technology (2021M-155)
… and distributing a written information technology (IT) contingency plan. However, certain sensitive IT control weaknesses and audit recommendations were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mOpinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county. You have raised …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 97-5
… TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND … VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Condition (Suffolk County) District officials need to improve their oversight of the budget process and … levy and budget. In each of the three years from 2010-11 to 2012-13, the district incurred operating surpluses and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … – PILOT Program (2014M-291) Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during … who is independent of the financial recordkeeping. In addition, the board has not developed written policies and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsElementary and Secondary Education – 2022 Financial Condition Report
… York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the … certified for free and reduced-price school meals based on household income, higher than the national average (52.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationComptroller DiNapoli Statement on Rosh Hashanah
… New York State Comptroller Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of … New York State Comptroller Thomas P DiNapoli made the following statement on the eve of Rosh Hashanah …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahDiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected], or by mailing a …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinState Comptroller DiNapoli Releases School District Audits
… provided. The district also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsLake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… Determine whether the Board provided adequate oversight of the revolving loan program. Key Findings The Lake … Determine whether the Board provided adequate oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanVendor File Advisory No. 5
… forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones and direct vendors to the new forms, where appropriate. AC 3237-S: New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsTown of Roseboom - Long-Term Planning (2018M-115)
… planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and … Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115State Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … used primarily for actual and necessary district purposes in an efficient and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsPlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… - pdf] Audit Objective Determine whether the District is paying health insurance premiums for deceased retirees or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceCortland Housing Authority – Financial Condition (2015M-205)
… Purpose of Audit The purpose of our audit was to assess the Authority’s financial condition for the period … City of Cortland in Cortland County and was established to provide low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Bemus Point Central School District - Capital Projects (2019M-212)
… The Board did not approve change orders or competitively bid seven change orders totaling $362,000 that exceeded the statutory bid limit. Key Recommendations Present the capital project … Properly approve all change orders and competitively bid change orders exceeding the statutory bidding limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129