Search
Belleville-Henderson Central School District – Financial Condition (2016M-46)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … appropriations when they prepared and adopted budgets for the last three fiscal years. The unassigned fund balance has exceeded legal limits all three years. For three of the four District reserves, the Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLetchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s … 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Long Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, … officials should implement compensating controls to address the lack of segregation of duties within the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.5 million. Key Findings The … trends or other identified analysis. Ensure that year-end encumbrances relate to the fiscal year that they are recorded in and avoid recording invalid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… time last year. “Growth in local sales tax collections for April was modest for the third straight month and mostly driven by New York … two-fifths of counties experienced year-over-year declines for the month. My office will continue to provide regular …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the … totaling $130,127. Key Recommendations Issue receipts for all collections, appropriately complete deposit and check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mAgency Financial Reporting Package
… reporting system under the control of OSC provides for the collection, summarization and reporting of unique … with generally accepted accounting principles (GAAP). For more information about the AFRP, please contact the … [email protected] . Once an account has been created for you, it must be activated before you can access the AFRP …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) Two commissioners purchased vacation packages for a conference in Florida and charged an additional $1,095 for meals even though they received meal per diem allowances …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: 26 School Districts in Fiscal Stress
… monitoring system creates an overall fiscal stress score which drives the classification. This year, two school … and Schenevus (Otsego). A report released by DiNapoli today in conjunction with the fiscal stress scores showed the … with the State Education Department as of Dec. 29, 2017. Today's announcement does not include scores for the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… established within the Department of Health (Department) for the purpose of maximizing patient safety, reducing … information. PHL charged the PSC with developing a system for the voluntary reporting of medical errors and identified … for monitoring compliance with applicable federal and State laws and regulations and, through its Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followState Comptroller DiNapoli Releases State Audits
… Accounts (2017-F-18) (Follow-Up) An initial audit issued in April 2016 found two accounts that were not on CUNY … prior to the implementation of its 2008 banking policy. In addition, of 72 payments from five judgmentally selected … dollars that Lehman should have turned over to the state. In a follow-up, auditors found Lehman officials had made …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsCity of Glen Cove – Budget Review (B7-15-17)
… expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City … Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The objective of the review was to … Findings City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Forks Central School District , Hamburg … and the Tri-Valley Central School District . “In an era of limited resources and increased accountability, it’s … (Erie County) The district was not transparent in its use of capital project funds. The district set aside over $6.6 …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Licensing and Monitoring of Proprietary Schools (Follow-Up)
… of Proprietary School Supervision (Bureau) is responsible for overseeing these proprietary schools, including licensing … initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals are granted for a period of 4 years. In order to be approved for the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service … provide evidence that they had obtained quotations or RFPs for eight purchases totaling $194,308. Town of East Hampton – …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over … Officials also overpaid 20 employees a total of $11,961 for overtime. Carle Place Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits