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External Audit Guidance for School District Officials
External Audit Guidance for School District Officials
https://www.osc.ny.gov/files/local-government/publications/pdf/sch_audit_guidance.pdfBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … shared educational programs and services to 15 components school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTown of Gardiner – Selected Financial Activities (2013M-67)
… the Board’s oversight of the Town’s financial activities for the period January 1, 2011, to August 30, 2012. … or rate schedules. Town officials have not ensured that accounting records are accurate, complete and up-to-date. The … to the Library as settlement for the balance of the 2011 real property taxes, capital fund balance and the unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Opinion 90-60
… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … purchase contract to finance the acquisition of real estate. It is our further opinion, however, that a county …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Town of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … were batched for deposit. Record deposits made in the accounting records and distinguish whether receipts were … the Clerk’s records and reports detailing collections for real property taxes and Town fees. The Board should also …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Selected Safety and Security Equipment at Subway Stations (Follow-Up)
… included in our initial report, Selected Safety and Security Equipment at Subway Stations ( 2016-S-92 ). About the Program … Electronic Maintenance Division (EMD) is responsible for maintaining and monitoring the equipment used to ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Comptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… it is inevitable; and it is the direction the rest of the world is headed. If news reports are accurate, the … addressing climate change and saving our planet shared by world leaders. As trustee of New York state's $192 billion … plans that address climate change. "In Paris, the world reached an unprecedented agreement to drastically lower …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated … these programs are based on fixed fees. During the 2017-18 school year, Life Skills served approximately 279 students. … in the incorrect reporting period, including $111,213 in accounting expenses, $5,996 in information technology …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costOpinion 92-39
… to vote) TOWN LAW, §209-e: Persons who do not own taxable real property situate in a proposed water or sewer district are not entitled to vote in a special district … of good drinking water and that tenants may indirectly pay for water through increases in rents. Subsequently, however, …
https://www.osc.ny.gov/legal-opinions/opinion-92-39DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… Thomas P. DiNapoli; Breon Peace, United States Attorney for the Eastern District of New York; Michael J. Driscoll, Assistant … Director of Food Services for the Hempstead Union Free School District (HUFSD), and Maria Caliendo, the owner of …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeComptroller DiNapoli Releases School Audits
… that provide guidance on procurement methods for all purchases, including those that do not require … exceeded 17 percent of the next year’s appropriations in all three years. Eastchester Union Free School District – … to determine if they contained sufficient documentation, all were properly authorized and approved, sufficiently …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsBaldwinsville Central School District – Fuel Inventory (2022M-106)
Determine whether Baldwinsville Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/baldwinsville-central-school-district-2022-106.pdfClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the transaction. Information such as weight, quantity, size, grade, unit price and totals should be provided. Part … tickets signed by the person accepting delivery. Does the claim meet the legal and policy requirements in … sales tax should not be included on the claim. Does the claim include all discounts to which your local …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfHousing for Seniors
… the New York City Department of Housing Preservation and Development and the New York City Housing Development … the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … loan repayments from the beneficiary of a borrower’s estate until about 2 1/2 years after Parodneck notified HPD …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOpinion 94-26
… of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … 980-k: A town may establish a business improvement district, the boundaries of which include area within one or … a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Cayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Ticonderoga – Financial Records and Reports (2015M-301)
… of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, 2015. … clerk did not maintain complete, accurate and timely accounting records and the Supervisor did not provide …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … this level of unrestricted fund balance. As a result, real property tax obligations for Town residents were likely …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160