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State Comptroller DiNapoli Releases Municipal Audits
… Library , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … or capital plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Corinth – Investment … totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … have been levied than necessary. Newcomb Central School District – Claims Audit (Essex County) District claims were …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. Background The District is a district corporation of the State, distinct and … financial activities. The Treasurer did not provide accounting information to their independent public accountant …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did … the 2016-17 school year: Baldwinsville Central School District (Onondaga County), Binghamton City School District …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesTuition Assistance Program – DeVry College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … TAP-eligible programs include business administration, accounting, computer technology and electronics. DeVry … in New York – two in Manhattan and one in Queens. The school’s academic calendar comprises three 16-week semesters. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… Alabama , Caledonia Fire Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The town supervisor did not maintain complete and accurate accounting records for all town funds or ensure that bank …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Odessa-Montour Central School District – Fuel Inventory (2019M-164)
Determine whether District officials adequately safeguarded and accounted for fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/odessa-montour-2019-164.pdfMoravia Central School District - Fuel Inventory (2019M-183)
Determine whether District officials adequately safeguarded and accounted for fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia-2019-183.pdfComptroller DiNapoli Releases Municipal Audits
… , Genesee County , Nanticoke Volunteer Fire Department and Oswego County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … appropriately and effectively.” Town of Ashford – Water District (Cattaraugus County) The board did not ensure that …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Georgetown Fire District – Board Oversight (2014M-264)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264City of Amsterdam – Records and Reports (2013M-266)
… of Audit The purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured user account access to the network and managed user accounts and permissions in financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… New York State Comptroller Thomas P. DiNapoli and District Attorney Jason Schmidt today announced the arrest … Angela Smoulder, former Treasurer of the Frewsburg Central School District, for stealing nearly $7,000 in funds raised by students to …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it would have had it … Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Fiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfOpinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts … PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among the school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … public dollars," said DiNapoli. "I thank Chemung County District Attorney Weeden A. Wetmore and the New York State … on behalf of the village including more than $2,000 in real property tax payments and nearly $2,000 in water rents …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation