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South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $47 million. … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Lowville Academy and Central School District – Financial Condition (2015M-220)
… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT … School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … realistically reflect the District’s operating needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not … recorded for each device. We reviewed 60 IT devices to confirm the devices were properly inventoried and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Alcott School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualCity of Lockport -- Budget Review (B18-1-10)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued State Education Department … and Child Learning Center (ICLC) - The Research Foundation for the State University of New York: Compliance with the Reimbursable Cost Manual (2017-S-22) For the three fiscal years ended June 30, 2015, auditors …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… 119 purchases totaling $36,329 had no receipts attached to the claims. Auditors also found 39 receipts totaling $25,342, were not itemized to show the nature or purpose of the purchase. The board … completed was within the scope of the project. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … balance and spending trends. The BOCES provides a number of services to the school district, including central … July 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This included: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… for seven purchases totaling $102,494, as required by the procurement policy. Village officials also paid 40 … a review of timecards for office staff and supervisors. In addition, village officials do not review the payroll … County) The board president did not publicly disclose, in writing, his deemed interest in the oral agreement between …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an online banking policy, but district officials did not develop written procedures for online banking activities. District officials also did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… [pdf] , Onondaga [pdf] , Orange [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit … 313 inmates received inappropriate SNA benefits, 123 inmates received inappropriate SNAP benefits, and 75 … State Sheriffs’ Association, and State agencies to provide NYS Department of Labor (DOL) with more frequent and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Audit of the Tuition Assistance Program at Stony Brook University
… students for State-funded Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony Brook) is … years ended June 30, 2011, the school certified 39,877 TAP awards totaling $60.6 million that were paid to the school on … We reviewed a sample of 175 randomly selected TAP awards paid during the three years ended June 30, 2011 as …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare Crossover Claims (2011-S-28). Background …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followState Comptroller DiNapoli Releases Municipal Audits
… reasonable. The 2023 proposed budget includes county sales tax revenues of $261 million, which is a decrease of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsXI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… agencies should reference the contractor’s legal name in the contractual agreement. In certain instances it may be appropriate to reference an … or alias (e.g. Doing Business As “DBA”) for a contractor in a contractual agreement. Should an alternative name or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreements