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State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Charter School … Condition (Nassau County) The board adopted budgets for fiscal years 2013-14 through 2015-16 that appropriated a … a timely manner. Annual sales tax returns were not filed with the New York State Department of Taxation and Finance. …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsKing Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process … in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of allocating indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsWilliam Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Comptroller DiNapoli Releases School District Audits
… District officials implemented a well-designed system of internal controls over the claims audit process. Due to this system of internal controls, auditors designed our testing to … consistently. They reviewed 110 claims totaling $414,749 of the 1,104 checks paid during our audit and found that the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Town of Java – Water Accountability (2013M-338)
… Purpose of Audit The purpose of our audit was to review the Town’s water district … 1, 2012 through October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of … The purpose of our audit was to review the Towns water district …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor Vehicle Financial Security Act and … administers the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Burnt … (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation … Auditors did not find any errors or other exceptions with the calculation of wages and salaries for employees. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Area #5 – Malware Protection – Information Technology Governance
… is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. One way to detect and stop some forms of malware before it can affect its targets is by using … and kept current with software and signature (a set of characteristics also referred to as virus definitions) …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member Board of Directors, provides fire protection services to Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-1872024 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom … The Peru Central School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Cohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-1112025 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds2023 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsVillage of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s financial operations and the … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-3162022 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds2021 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds2015 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds