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State Comptroller DiNapoli Releases School Audits
… his office completed audits of Byron-Bergen Central School District , Canton Central School District , Edinburg Common … without always obtaining or documenting price quotes. For nine purchases totaling $37,000, officials said they …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsOpinion 95-29
… LAW, §§198(12), 202-c: The governing board of a town water district may, subject to a mandatory referendum, sell all the … of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … of the district, must be disposed of to the credit of the real property within the district by any equitable method …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Pension Accounting and Reporting Changes
Pension Accounting and Reporting Changes
https://www.osc.ny.gov/files/local-government/publications/pdf/PensionAccountingReportingChanges0515.pdfAccounting Codes - Uses and Descriptions
Accounting Codes - Uses and Descriptions
https://www.osc.ny.gov/files/state-agencies/excel/accounting-codes-uses-and-descriptions.xlsxComptroller DiNapoli Releases School Audits
… completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School District , Copiague … in a prior audit, which describes methods and procedures for purchasing, including the specific information required …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… requirements must be met: A completed Procurement Record Checklist Proof that applicable advertising requirements were …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentPawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials appropriated unrestricted fund balance as …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Holland Patent Central School District – Fuel Inventory (2023M-141)
Determine whether Holland Patent Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/holland-patent-central-school-district-2023-141.pdfState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Central Valley School District , Harpursville Central School District , Southold … payments totaling $516,017 during the audit period. Except for minor discrepancies which were discussed with district …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five … District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOpinion 89-38
… This opinion represents the views of the Office of the State Comptroller at the time … retirement system generally would exist where benefits are payable only upon retirement after a designated minimum …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Comptroller DiNapoli Releases School Audits
… his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz … which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0DiNapoli Announces State Contract and Payment Actions for September 2015
… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … occurred because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial … for all state agencies and certain contracts for state public authorities and audits all state payments. This …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Excessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfComptroller DiNapoli Releases School Audits
… his office completed audits of the Groton Central School District , Herricks Union Free School District and the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsLake Pleasant Central School District – Claims Auditing (2021M-202)
… Objective Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Horseheads Central School District – Network Access Controls (2021M-127)
… pdf ] Audit Objective Determine whether Horseheads Central School District (District) officials ensured network access controls … Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brewster Central School District , General Brown Central School District , Onondaga … the district’s financial condition. Officials provided for effective financial planning and management by ensuring …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Clinton Central School District , Jordan-Elbridge Central School District , … clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079. District officials are …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra