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Woodbourne Fire District – Audit Follow-Up (2023M-98-F)
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, … The purpose of our review was to assess the Woodbourne Fire Districts District progress as …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… Central School District (District) officials ensured that real property taxes and retiree health insurance … collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance … depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andIrvington Union Free School District – Fixed Assets (2022M-89)
… assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in … Of the 80 assets tested, District officials were unable to verify that seven assets were in the District’s … Key Recommendations Maintain complete, accurate and up-to-date fixed asset inventory records. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89DiNapoli Announces State Contract and Payment Actions for June 2016
… for various State Park regions. $140,000 to Light House Designs Inc. to remove and replace golf cart roads at …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016State Comptroller DiNapoli Releases Municipal & School Audits
… exceeded their earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) Officials did not adequately secure or properly procure fuel and motor oil inventories. Had officials properly …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsVendor Responsibility Documentation
… domain or real property sale which is required by law to be sold to the highest bidder ✔ ✔* 4. Assignment * ✔ ✔ 5. Change to … has a subcontractor, parent company, or subsidiary, see How to Conduct a Vendor Responsibility Review . Below are …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationState Comptroller DiNapoli Releases Municipal & School Audits
… and board did not provide adequate oversight of court financial activities. As a result, the former court clerk … in the second degree, tampering with records in the first degree and official misconduct. In October 2023, the … does not maintain up-to-date budget-to-actual reports to aid in the monitoring of its fiscal performance. The 2024-25 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsShoreham-Wading River Central School District – Capital Assets (2025M-23)
… 2024. We expanded our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding the … from furniture, computer equipment, vehicles and machinery to buildings and land. Consequently, they represent a … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases School District Audits
… restricted funds that could have been refunded to school districts and overfunded two reserves totaling $1.9 … in revenue. The district lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … District officials did not always seek competition to procure goods and services not subject to competitive …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… expenditure account codes have been designed to permit the identification of the following types of … expenditure account codes have been designed to permit the identification of the following types of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other financial resources, which are … Fund captures a fiscal and accounting entity with a selfbalancing set of accounts real and nominal for recording cash and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 88-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … purchases of equipment by the Western Finger Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in …
https://www.osc.ny.gov/legal-opinions/opinion-88-48OSC's Online Government Accounting Schools
Find Helpful information on the Introduction and Principles Accounting Schools
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Comptroller DiNapoli Releases Municipal Audits
… rents may not be achievable. The proposed budget complies with the property tax levy limit. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… ensure the proper procurement of professional services and playground equipment. The board also did not adopt an … provided. In addition, the board did not properly procure playground equipment totaling $397,000. Town of Willing – …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Real Property Portfolio (Follow-Up)
… 2022-S-14 ). About the Program Empire State Development’s (ESD) mission is to promote a vigorous and growing state … forms of assistance. As part of fulfilling its mission, ESD invests in infrastructure and innovation, supports the … economy through partnerships with universities. ESD operates as a public authority that consolidates the …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followComptroller DiNapoli Releases School District Audits
… always involved with maintaining club accounting records. Victor Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Management of Internal Controls
… regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its mission is to plan, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsReporting on Foreclosure of Real Property Funds – Kings County
… established under Part 36 of the Rules of the Chief Judge (Part 36 Eligible Fiduciary List). The court verifies … the eligibility of the referee before appointment. A judge can also appoint a referee who is not on the list if … then notify the fiduciary clerk and the administrative judge of this decision in writing. Key Findings We found that …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county