Search
State Comptroller DiNapoli Releases School Audits
… – Financial Management (Erie County) The district reported unrestricted fund balance that exceeded the statutory limit … 2016-17 by an annual average of approximately $860,000. Unrestricted fund balance exceeded the statutory limit … years 2014-15 through 2016-17. As a result, the district’s unrestricted fund balance exceeded the statutory limit. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 8, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta … Town of Oneonta Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution of … doesn’t pass for proper oversight in public finance. I thank Wyoming County District Attorney Donald O’Geen and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftUtica City School District – Financial Condition (2013M-341)
… period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board … Utica City School District Financial Condition 2013M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306DiNapoli: Public Drinking Water Needs More Protection
… and to test certain water systems for the presence of those contaminants, as well as notifying property owners … program that would proactively monitor the health of residents exposed to drinking water contaminants; Apply a … unregulated at the federal level; and Broaden the scope of review when identifying emerging contaminants. The report …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionSelected Aspects of Discretionary Spending
… communities throughout the State by lowering the costs of financing projects that prevent water pollution and … water. During the audit period, we identified expenditures of approximately $5.2 million that were discretionary in … formal approvals and supporting documentation. The absence of such internal controls increases the risk that unnecessary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the … policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not disbursed … totaled $130,707; this excessive balance precludes many crime victims of unsatisfied restitution orders from …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. TCDC is reimbursed for preschool … TCDC’s tuition reimbursement rates. Remind TCDC officials of the pertinent SED guidelines that relate to the … clarification as needed. Other Related Audits/Reports of Interest Newmeadow, Inc: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… ended December 31, 2014. Background Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool special education … Ulster-Greene provides these services to children with disabilities between the ages of three and five years. …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… located in Castleton, New York. Story Place offers a range of services and programs, including preschool special … to children with disabilities from birth to five years of age. Story Place is reimbursed for preschool special … tuition reimbursement rates. Remind Story Place officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. … which comprises five elected members. Actual expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 for the 2012-13 fiscal year. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … Determine whether the costs reported by Aspire of Western New York on its CFR …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualTuition Assistance Program – LaGuardia Community College
… To determine whether LaGuardia Community College complied with the Education Law and the Commissioner of Education’s … Department should ensure that school officials comply with requirements relating to full-time attendance and good … To determine whether LaGuardia Community College complied with the Education Law and the Commissioner of Educations …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 members, one of whom also …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … Director prepares the minutes and has custody of the official record of the proceedings, including amendments to …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… oversight. The Board does not perform, or contract with an independent auditor to perform, an annual audit of the … records and reports annually, or engage the services of an independent public accountant to conduct the audit. Develop … of their water distribution system, enhance the financial health of the Village’s water fund and preserve water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… totaled almost $1.6 billion, up $235 million from November of last year. Collections for the month were also notably … levels, up 9.2% (or $133 million) from November of 2019. “As has been the case the past several months, … over last year,” DiNapoli said. “Although the bulk of holiday spending is expected to be reflected in December …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberSole Custody Reporting
… the Sole Custody Reporting web application will be open for agencies to report reconciled bank account information … control must be reconciled at least monthly. Compliance with this requirement contributes immeasurably to accurate, … to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reporting