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East Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of Hempstead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andEast Rochester Union Free School District – Procurement (2022M-56)
… report - pdf] Audit Objective Determine whether East Rochester Union Free School District (District) officials procured goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Edgemont Union Free School District – Information Technology (2024M-37)
… and determined that District officials did not: Disable 34 unneeded network user accounts that had last login dates …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37State Contract and Payment Actions in February
… exhibit fabrication at Philipse Manor Hall State Historic Site in Westchester County. $1.1 million with Sajiun Electric … Schoharie County. Major Payments Approved Tax Refunds and Credits $1.1 billion for 1,177,652 personal income tax … the Empire, Excelsior and Student Employee Health plans. $26.6 million to Beacon Health Options Inc. for benefit …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-februaryNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
New York State Comptroller Thomas P DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one US pension fund and the third globally for its work to address climate risk
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskSpackenkill Union Free School District – Professional Services (2021M-89)
Determine whether Spackenkill Union Free School District (District) officials sought competition for the procurement of professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/spackenkill-2021-89.pdfWest Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… not properly audited and approved prior to payment. As a result, there was an increased risk that improper or … 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified … that they planned to initiate corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Join Our Team as a Local Government Auditor
… various locations within or bordering New York State. Our team takes great pride in serving communities across the … Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire districts to …
https://www.osc.ny.gov/jobs/lgsaOpinion 96 - 11
… such a resolution to voter approval (see Ecker v Town of West Seneca , 87 Misc 2d 322, 384 NYS2d 613). Finally, we note … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Newark Valley Central School District – Procurement (2022M-60)
… officials did not always seek competition for the purchase of goods and services not subject to competitive bidding. As … and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers may be done within the same fund or between funds. Revenue Transfers include, but are not limited to, the … types of transactions: Transfer of receipts between funds and account codes as authorized in legislation … receipt posting errors For transactions involving federal funds, the following additional chartfields are required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersNYS Pension Fund Commits $2 Billion to Climate Transition Index
… on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas P. DiNapoli, trustee of the fund, announced today. This is part of the … within its internally managed public equity portfolio to FTSE Russell's Russell 1000 TPI Climate Transition Index …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexReview of the American Academy of Pediatrics
… (CDC) for outreach activities that provide information on immunizations to pediatric providers and the public. To …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsProcessing of Paper Tax Returns
… Purpose To determine whether the deliverables of the contract with … for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsOpinion 88-4
… of foster parents and make reasonable expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training … rules and regulations prescribing certain requirements for authorized agencies operating foster home programs, …
https://www.osc.ny.gov/legal-opinions/opinion-88-4