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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… account clerk/tax collector (clerk) who is responsible for receiving, recording, 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-andWoodbourne 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, as of … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fIrvington Union Free School District – Fixed Assets (2022M-89)
… kitchen appliances, exercise equipment and a floor cleaning machine. Key Recommendations Maintain complete, …
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
… on his commitment to added transparency via his Open Book New York website. Highlights for June 2016: Legislative … Versus Financial LLC, $5 million to Xerox State and Local Solutions LLC, $3.5 million to Kelmar Associates LLC and $2.3 … Architects and Land Surveyors; and FPM Engineering Group. $2 million with AKTOR Corp. to repair various state …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-announces-state-contract-and-payment-actions-june-2016State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsVendor Responsibility Documentation
… Questionnaire (If valued at $100,000 or more for the first time) 1. New contract ✔ ✔ 2. Agreement with an … ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required … Assignment * ✔ ✔ 5. Change to contract value not provided for in the original contract ✔ ✔ 6. Change to contract time …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
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)
… is generally defined as an asset that has a useful life of more than one year. It can include everything from … procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with an … with the assistance of the District’s Business Manager (Business Manager), supervised and monitored the …
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
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
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
… construction expenditures. Kinds of construction New Building Facilities Infrastructure – Highways, Bridges, Mass … costs plus professional services, materials, labor and site preparation. Buildings include any roofed structure used … of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air …
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
… in length. ChartField attributes have been assigned to Funds to establish which Funds are classified as STIP eligible, what Business Unit is … as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: Fund Type Level 4: Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 88-48
… purchases of equipment by the Western Finger Lakes Solid Waste Management Authority. However, in order to assure that … bins and containers to be used in connection with a recycling program by the Western Finger Lakes Solid Waste … to purchase equipment to be used in connection with a recycling program. With respect to whether such equipment …
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-schoolsReal Property Portfolio (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Real Property Portfolio Report 2022S14
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followOpinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … 1979 Opns St Comp No. 79-71-A, p 13, membership in local chamber of commerce; 1982 Opns St Comp No. 81-255, p 255, p 272, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Comptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Management of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation … members in the mission of FRMC. FRMC has an unpaid Board of Directors chaired by the CNSE Senior Vice President … 3,100 jobs at the CNSE complex. Key Findings The FRMC Board of Directors has promoted internal controls that help …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsReporting on Foreclosure of Real Property Funds – Kings County
… referees did not always properly report and account for foreclosure funds. We reviewed 10 of 35 … 28, 2012. UCS officials subsequently provided proof of registration for seven referees, but they did not provide any …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county