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Asset Forfeiture Escrow Fund
… the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund … Asset Forfeiture Escrow Fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Andover Central School District - Financial Management (2018M-145)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated … fund balance that was not used to finance operations and adopted budgets that overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … policy as required by GML. The District has been using a credit union for the deposit and temporary investment of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal shower and staff holiday …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialCity of Yonkers – Budget Review (B6-14-13)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Sweet Home Central School District – Financial Management (2016M-207)
… financial management practices for the period July 1, 2012 through March 18, 2016. Background The Sweet Home …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Valhalla Union Free School District – Financial Condition (2015M-333)
… through September 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, … Valhalla Union Free School District Financial Condition 2015M333 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the … City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of … in Delaware County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Tupper Lake Central School District – Financial Condition (2014M-151)
… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… County District Attorney Chad Brown and New York State Police for their diligent work in helping us hold Ms. Hart … was handled by his Division of Investigations working with his Division of Local Government and School Accountability in partnership with Fulton County District Attorney Brown and the New York …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… the district’s special education costs to the costs for providing the same services in nearby school districts … Auditors determined the tuition charges were appropriate for recovering the costs to the district of providing these … For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… budgeting practices.” New York City’s collections totaled $718 million, an increase of 11.6%, or $74.5 million, over …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearAdoption Subsidy Program (Follow-Up)
… governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and permanent alternative homes for hard-to-place and … foster children. The Program, administered by local social services districts, provides subsidy payments to assist …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followControls Over Selected Expenditures (Follow-Up)
… grants to VAPs that serve crime victims and assists sexual assault survivors by directly reimbursing State-licensed … Reimbursement Program is designed to ensure that sexual assault survivors are not billed for FRE services. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followCompliance With School Safety Planning Requirements (Follow-Up)
… in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). About the Program The New … Law requires schools and school districts to take safety planning actions and the State Education Department … in our initial audit report Compliance With School Safety Planning Requirements Report 2018N2 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followState Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits