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Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Town of Andover in Allegany County and the Towns of Bath, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student … due to the incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background … control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… fund balance has exceeded the 4 percent statutory limit in two out of the last three fiscal years. Fund balances in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… and more effectively manage the use of unrestricted fund balance. Key Recommendations Develop estimates of expenditures and the use of fund balance in the annual budget based on historical and known … Ensure that the amount of the District's unrestricted fund balance is in compliance with the statutory limit; use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226King Center Charter School – Purchasing (2013M-215)
… approved by the Board and there is no evidence that change orders totaling approximately $63,000 were approved by … Approve all contracts including any amendments or change orders and document such action in the minutes of its …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Assessment and Collection of Selected Penalties
… a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … on ineligible entities. Other Related Audits/Reports of Interest Workers' Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesSelected Aspects of Discretionary Spending
… reasonable, adequately supported, and properly approved. Our audit covers the period from January 1, 2010 through … The Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, constructing, reconstructing, improving, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual … equipment, etc., the individual assets must exceed $40,000 to be capitalized. Intangible Assets An intangible asset is … reporting period. Intangible assets must be identifiable to be reported. They are identifiable if either of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureXIX.6.D Reporting – XIX. Project Costing (PCIP)
… Grant Awards The NYGR0210 will replace the NYGR0010 for April implementation and enhances its capabilities. … a Customer Contract. The report provides spending activity for Federal Grant Awards by Business Unit or Reference Award Number for a specific Business Unit, Fiscal Year and Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … have been issued. Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (2021M-207) Board of … agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… that the Council approved the specific terms of the Executive Director’s compensation for the 2014-15 fiscal year, or that …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… plan or adequately monitor the Village’s water fund. As a result, the water fund’s year-end fund balance increased from …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… made prior to Board approval. Had the Board authorized the payment of certain allowable claims pre-audit, more than $1.2 … those exceptions authorized by resolution and allowed by Law, prior to having the Treasurer pay the claims. Establish … the Treasurer to pay claims for allowable exceptions under Law prior to audit by the Board if it intends to permit such …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In accordance with … to Civil Service. Our initial audit report, issued on January 28, 2019, sought to determine if CVS Health invoiced … rebate revenue to Civil Service that it collected. As a result, Civil Service was due $2,052,653 in rebates. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… were paid for a higher amount than what was actually owed. Two vendors had initiated a combined total of 137 electronic …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222