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Buffalo United Charter School - Financial Management (2018M-197)
… is responsible for the general management and control of the School’s finances. The Board did not have control over … used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control … Continue to periodically assess the terms and conditions of any management agreement to ensure it is reasonable and in …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Lackawanna City School District - Tuition (2019M-59)
… tuition payments were accurate and supported. Key Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting … residency information to support tuition charges totaling $2.5 million for 162 students attending charter schools. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59McLean Fire District - Financial Operations (2017M-296)
… filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials … to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Tuckahoe Common School District - Financial Condition (2018M-191)
… [read complete report - pdf] Audit Objective Determine whether the Board and … (about 7 percent) from fiscal years 2014- 15 through 2016-17. Appropriated a total of $1.8 million (3 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Town of Stafford - Procurement (2018M-134)
… the Town used a competitive process to procure goods and services. Key Findings The Board has not developed an … in the procurement policy. Key Recommendations Review and update the procurement policy annually. Ensure compliance with the procurement policy and New York State General Municipal Law (GML). 1 Review the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Carmel Central School District - Extra-Classroom Activities (2018M-45)
… $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key … policy and establish written procedures to supplement it. District officials agreed with our findings and indicated … Carmel Central School District ExtraClassroom Activities 2018M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Clinton County - Separation Payments (2018M-44)
… whether the County accurately paid employees’ separation payments. Key Findings The County lacked effective procedures … to ensure employees were accurately paid separation payments. We reviewed 30 separation payments totaling $512,693 made during the audit period and …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… complete report - pdf] Audit Objective Determine whether Recycling Center (Center) cash collections were adequately …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through September 5, 2014. Background The Newfield Fire Company, Inc. is a not-for-profit organization located in the Town of Newfield, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialState Comptroller Thomas P. DiNapoli Statement on NYC Finances
… challenges it faces.” Report Review of the Financial Plan of the City of New York (August 2023) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesDiNapoli Report Highlights Regional Education Trends
… New York State Comptroller Thomas P. DiNapoli issued a report today detailing regional trends in education … and 17 percent of students were considered to be living in poverty. The regional differences in these measures were … reduced-price lunches and 26 percent of students living in poverty. Long Island had the fewest students receiving free- …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… school districts statewide were designated in some level of fiscal stress under New York State Comptroller Thomas P. … Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressState Agencies Bulletin No. 1969
… payroll offices of OSC’s automatic processing of the 2021 Year End Adjustments for Members of the NYS Legislature, … and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members of the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureComptroller DiNapoli Releases Municipal Audits
… , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire … volunteer incentive gifts, meals and travel expenses. Lily Dale Volunteer Fire Company – Internal Controls Over … Charleston Comsewogue Public Library Endwell Fire District Lily Dale Volunteer Fire Company Town of Oneonta Fire …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… for their job titles. Unified Courts System (UCS): Legal Aid Society (2012-0076) Auditors reviewed select payments totaling $5,448,384 UCS made to Legal Aid for salaries, equipment, and real estate rentals and found Legal Aid spent these funds appropriately. However, UCS …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsOpinion 98-11
… properly addressed postpaid wrapper and is deposited in a post office or official depositary under the exclusive care and custody of the United States Post Office, the payment, upon delivery, is deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Service Award Program (participation by members of the "auxiliary" of an incorporated fire company located … Whether auxiliary members of an incorporated volunteer fire company in a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… Tax collections for State Fiscal Year (SFY) 2021-22 totaled $121.1 billion — … higher than forecast by the Division of the Budget (DOB) in the Amended Executive Budget financial plan released in February, and more than $30 billion higher than DOB’s initial forecasts from May 2021, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsSex Offender Registration (2014-MS-2)
… [pdf] , Oneida [pdf] , Ontario [pdf] , Saratoga [pdf] , St. Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; … information about certain sex offenders living in the community. Court-certified sex offenders must comply with …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2