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State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2002-17
… CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by construction manager who is also a prime contractor) -- Separate … requirements of General Municipal Law §103 (1980 Opns St Comp No. 80-5, p 2). Such services, however, would be subject …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal … To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… did not adopt multiyear financial or capital plans to address long-term priorities. An accounting firm hired to … approximately $360,000. Town of Scriba – Board Oversight (Oswego County) Town officials did not seek competition for …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties (financing dormitory … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Agencies Bulletin No. 2425
The purpose of this bulletin is to inform agencies of the Fiscal Year 20252026 Increase to Seasonal Location Pay and Seasonal Location Pay MidHudson
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalState Comptroller DiNapoli Releases School Audits
… School District , Putnam Northern Westchester Board of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative Educational Services . State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the state by an employee when the employee submits a check for repayment … a Result of a Due to State Employee Expense Report Balance An employee should submit a check to the agency for repayment when an expense report was created that resulted in an amount owed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… transactions and to provide for an adequate audit trail reports. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… to review the District’s financial management practices for the period July 1, 2012 through May 5, 2016. Background … for with reserve funds and the Board has not developed a written reserve fund policy or documented its rationale for … will be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by TheraCare … properly calculated and adequately documented pursuant to the State Education Department's Reimbursable Cost Manual … Background TheraCare provides special education services to children between the ages of three and five who live in …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualEmerging Manager Program
… but also growing its pool of fund managers. By accessing fresh talent and investment opportunities from new and small …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerNorth Creek Fire District – Board Oversight (2025M-86)
… mandates fiscal oversight training and are responsible for safeguarding the District’s money and ensuring it is … emergency services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund … three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Town of Lexington – Town Clerk (2017M-188)
… collected for the audit period totaled $4.9 million and fees collected for the audit period totaled $45,654. Key … Real property taxes totaling nearly $1.9 million and fees totaling $16,861 were not deposited in a timely manner. Clerk fees totaling $781 were recorded but not deposited, and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188South Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, Osceola, Turin, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Johnsburg Central School District – Payroll (2014M-174)
… officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … The Board did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in … Johnsburg Central School District Payroll 2014M174 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Village of Cayuga Heights – Board Oversight (2014M-292)
… The procurement policy is outdated and the current process does not comply with the procedures outlined in the policy. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Fort Ann – Financial Condition (2014M-197)
… The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is … year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently … intentionally overestimated expenditures for the water and sewer funds with the intention of increasing the levels …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197