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Comptroller DiNapoli Releases School Audits
… were communicated confidentially to school officials. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not adopt an investment policy as … with OSC for 2010, 2011, 2012 and 2013 as required by GML. Key Recommendations Adopt an investment policy as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Comptroller DiNapoli Releases School District Audits
… bill for nonresident students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Police Bulletin No. SP-40
… End Date 6/06/01 Earnings Code PRB Amount $700 or $1,400 Payroll Register and Employee's Check The earnings code PRB and the amount will be displayed on the payroll register. The earnings description Productivity Bonus … will be displayed on the employee's pay stub. Questions Payroll related questions should be directed to your OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeAndover Central School District - Financial Management (2018M-145)
… address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated fund balance … are overfunded and one reserve appears to be unneeded. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … before Board approval. Maintain appropriate records for each project. Implement procedures to monitor project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… fund balance to be within the statutory limit but it was actually understated by more than $2.7 million because … on average to help finance the budget each year, none of it was needed because the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andSagaponack Common School District - Fund Balance Management (2018M-53)
… Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Lansing Fire District – Financial Condition (2013M-80)
… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … continues to raise taxes unnecessarily even though it has excessive fund balance. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Village of West Hampton Dunes – Financial Operations (2013M-390)
… and 2012-13 were $1,337,445 and $1,469,736, respectively. Key Findings Over the last four fiscal years, the Treasurer … these services are obtained at the best possible price. Key Recommendations File annual financial reports with OSC …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Travel Advisory No. 3
… report with the rental car vendor. Reference: To view all updated information, please see the OSC Travel Manual . … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateSouth Jefferson Central School District – Community Services (2016M-343)
… controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background … with approximately 2,100 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $32.6 … Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Rensselaer City School District – Financial Condition (2016M-286)
… the 2016-17 fiscal year total approximately $23.9 million. Key Findings The Board did not adopt realistic, structurally … and capital plans to assist in addressing future needs. Key Recommendations Adopt structurally balanced budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286XII.8.C Payment Intercepts – XII. Expenditures
… OSC to intercept a payment from a Business Unit and divert it to another entity. Process and Document Preparation: After …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsCohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259State Comptroller DiNapoli Releases School District Audits
… did not obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71State Comptroller DiNapoli Releases School District Audits
… by providing select special education programs in-house. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Westmoreland Central School District – Financial Condition (2014M-283)
… through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, … it appear that the District needed to raise real property taxes and use unrestricted fund balance to close projected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283