Search
Parkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … appraised fair market value of the lands being alienated for the purchase of additional parkland. Key Findings Five of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… five-member Board of Education, operates 10 schools with approximately 6,000 students. Budgeted appropriations … administrators and entered into and changed agreements with no documented plan, reason or clear benefit to the … procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are performed in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mTown of Rensselaerville – Financial Operations (2012M-168)
… April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) is the legislative body responsible for managing Town … 120 days after the close the fiscal year if an extension is granted. Perform complete and accurate monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Franklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s … 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the … five claims, totaling $3,317, were for credit card charges where the credit card company electronically debited the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts … inaccurate estimates of revenues and appropriations to generate operating surpluses so that the Town could … for their funding, instead of inflating budget estimates to incur an operating surplus. Reduce the surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… August 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 residents. The Town is governed by an elected seven-member Town Board. For the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293State Comptroller DiNapoli Releases School District Audits
… school deposit forms or accurately completed bank deposit slips and activity logs. Wyandanch Union Free School District …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… reserve plan states that the district will reduce surplus fund balance as recommended by Comptroller DiNapoli’s … balance policy states that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… School District , Pine Valley Central School District , Port Byron Central School District , Enlarged City School … surplus fund balance to exceed statutory limitations. Port Byron Central School District – Financial Condition … CSD Elwood Union Free School District Pine Valley CSD Port Byron CSD Enlarged CSD of Troy and the True North …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Barnard Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern … P DiNapoli today announced his office completed audits of the Barnard Fire Department Barnard Fire District Orange …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central School District , … methods for the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – … GilboaConesville CSD Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1XIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionDiNapoli Releases Bond Calendar For First Quarter
… of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterCompliance With State Arts Education Requirements
… Arts courses must: Be taught by individuals who are certified Arts teachers; Provide 180 minutes per week, or 108 … diplomas in 2011. These students were the most recently certified cohort at the time of our audit. Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsState Agencies Bulletin No. 1664.1
… for union dues (except Courts, SUNY and CUNY) Background A recent internal review of the procedures for initiating and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionState Comptroller DiNapoli Releases School Audits
… , Hudson Falls Central School District , Mount Sinai Union Free School District , Oyster Bay-East Norwich Central School … officials did not compare fuel purchases with fuel usage records. Galway Central School District – Fund Balance … collected, recorded and deposited. Mount Sinai Union Free School District – Financial Condition Management …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort Ann Central School District , … is being spent appropriately and effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Unified Court System Bulletin No. UCS-266.4
… or terminate deductions for union dues Background A recent internal review of the procedures for initiating and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollComptroller DiNapoli Releases Municipal Audits
… depositing cash that exceeds the policy’s overnight cash level. Cash receipt duties were not adequately segregated and … plan to govern the budget process or the appropriate level of fund balance to maintain in each fund. City of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1