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Spencerport Central School District – Financial Condition (2016M-254)
… School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Willsboro Central School District – Financial Condition (2015M-362)
… a multiyear financial plan and monitor and update it on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362West Babylon Union Free School District – School Lunch Operations (2016M-243)
… through March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, … West Babylon Union Free School District School Lunch Operations 2016M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve … 2015. Background The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomClymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … all reserves at least annually to determine if the amounts are necessary and reasonable. Account for BANs and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Background The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, … operates two schools with approximately 540 students, is governed by an elected seven-member Board of Education. … a multiyear financial plan. Ensure that corrective action is taken to correct audit deficiencies identified. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Schenevus Central School District – Budgeting (2014M-123)
… 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, … Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and … Ensure that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Cambria Housing Authority – Financial Management (2015M-316)
… August 24, 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The … established pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of Directors. … all claims prior to payment and ensure that each claim is properly itemized and supported by invoices or receipts. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Harford Fire District – Records and Reports (2016M-170)
… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Delaware County – Vehicle Usage and Disposal (2014M-258)
… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and bank statements or compare canceled check images to approved abstracts to verify that prior approved … and bank statements and compare canceled check images to approved abstracts. Conduct a thorough annual audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual … Charter School is a public school located in the City of Buffalo that is not under the control of the local school …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Middletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245North Collins Central School District – Financial Management (2016M-189)
… February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, … North Collins Central School District Financial Management 2016M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189DiNapoli: State Pension Fund Value $210.2 Billion
… the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The … of 9.90 percent and 7.09 percent, respectively. The Fund is ranked one of the nation’s best-funded pension plans, … mortality. The Fund’s long-term expected rate of return is 7 percent. The Fund’s value and rate of return in prior …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionAccounts Payable Advisory No. 45
… can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default ordering email address or (ii) the vendor is not enrolled in email PO dispatch and the agency wishes to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… thanks to its prudent management and long-term approach, is well positioned to weather any storms and continue to … allocation are invested in cash, bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets … (7.52%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Opinion 99-7
… (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act providing otherwise, a fire district … be for the benefit of the fire department or company. This is in response to your letter asking whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Hannibal Central School District – Financial Condition (2017M-23)
… 31, 2016. Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is governed by an elected seven-member Board of Education, … Ensure that the amount of the District’s fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23