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Management of General School Funds (Follow-Up)
… had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The GSF account … is used to deposit monies collected for extracurricular and co-curricular activities, such as the senior trip, senior prom, and athletic events. Our initial audit contained eight …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVillage of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Endicott – Budget Review (B4-13-8)
… projections in the tentative budget for the general, electric, library, and parking funds are reasonable. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… District (District) officials ensured students received services in accordance with their individualized education … Findings Officials did not always ensure students received services in accordance with their IEPs and did not ensure … challenges impacted their ability to provide required services. Of the 2,683 required sessions, therapists …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andLehman College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). Background Our initial audit, … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followEffectiveness of the Information Technology Transformation (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information … Technology Transformation process has been effective in ensuring that the resulting ITS clusters operate … and whether the Transformation has been successful in standardizing the processes followed by each agency. We …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolSelected Aspects of the Migrant Education Program (Follow-Up)
… to expedite the Service Delivery Plan update; develop methods to provide evaluation results at both the METS level and Program-wide to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followFood Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our … The objective of our followup was to assess the extent of implementation as of May 28 2015 of the three …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC the Business Unit should address all of the reasons the voucher was rejected
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Williamsville 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-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterVillage of Suffern – Budget Review (B8-15-13)
Village of Suffern Budget Review B81513
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Opinion 2002-4
… and other applicable laws and regulations, including any permit requirements. The town must determine that the … owner and will primarily serve town purposes. The dredging work may be carried out by the town highway superintendent … and material therefor. Section 81(1)(g) was intended to permit towns a means to ensure that those who utilize …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK … derived from a federal Urban Development Action Grant to provide grants or loans to assist private developers in …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Subway Recovery Tracker
… were marked by great disparities between parts of the City where ridership returned more quickly and parts where it did … of closures for station track work. These include 181 Street (1) in 2021, Clark Street (2,3) in 2022 and Beach 25 … the major hubs in the City’s Central Business District — is also more dependent upon business, tourism, and commuters. …
https://www.osc.ny.gov/osdc/subway-recovery-trackerState Comptroller DiNapoli Releases School Audits
… (Erie County) School officials did not maintain accurate, complete and supported leave accrual and use records. … than anticipated. However, district officials decided to complete additional work and expand the project scope without … assets to replace. Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits