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Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17State Comptroller DiNapoli Releases Municipal Audit
… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditTown of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did not record …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Kendall Central School District – Capital Project (2017M-194)
… plan detailing the scope and related costs. Because bids for the project came in significantly lower than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194City of Newburgh – Budget Review (B6-14-25)
… budget does not include an amount to cover the City’s required contribution toward costs for the Community Oriented … Include an appropriation to cover the City’s required contribution for the COPS program. Review the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued. Dansville … policies and procedures to safeguard IT assets. Further, the board has not adopted policies addressing password … Central School District – Reserves (Allegany County) The district’s reserve fund policy does not adequately …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsVestal Central School District – Financial Condition (2014M-08)
… District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Avon Central School District – Financial Management (2024M-75)
… fund balance that is not needed is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Williamsville Central School District – Financial Management (2016M-274)
… Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… preserved during a disaster and identifies alternate work locations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. … by allocation are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at 13.93%, and credit, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterWest Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Saranac Central School District – Tuition Billing and Collections (2023M-90)
… or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of … procedures and provide oversight to ensure tuition bills are prepared for all nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Village of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… County) The board properly planned the waste water treatment plant (WWTP) project but could have better managed …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim