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Rocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District District officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Garden City Union Free School District , Gowanda Central … their money is being spent appropriately and effectively.” Garden City Union Free School District – Overtime (Nassau … today announced his office completed audits of the Garden City Union Free School District Gowanda Central School …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Opinion 93-12
… payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School District …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mComptroller DiNapoli Releases School Audits
… – Internal Controls Over Selected Financial Activities (Clinton County) The board had not adopted comprehensive written … District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 of unexpended surplus …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsKent Fire District No. 1 - Financial Operations (2019M-37)
… of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37State Comptroller DiNapoli Releases School Audits
… and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and … such as when employees do not submit payroll information in a timely manner. Additionally, district officials did not … does not establish a threshold value for tagging assets. In addition, the IT department does not have written …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … accurate. The School’s system of collecting and reporting student data could be improved. Of the 22 students’ files … Key Recommendations Properly bill districts based on each student’s period of enrollment and cease the practice of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial … activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through … 18, 2013. Background The Slaterville Springs Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… Metropolitan Transportation Authority (MTA) is the largest transit system in the nation, providing nearly 40 percent of the nation’s public transit trips. In 2019, the MTA provided 3.8 billion trips … to a dramatic drop in riders – and ridership revenue – for transit systems across the country. 1 Nevertheless, the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… proficiency levels. Analyze annual state assessment test results as early as elementary and middle school to identify …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… or third parties. Examples include data used to produce payroll or vendor payments, preliminary drafts of bid …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services … UnitedHealthcare Insurance Company of New York Improper Payments for Acupuncture and AcupunctureRelated Services …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Adirondack Central School District , Greenburgh Central … requests as required. Auditors also found that only two of the reserves (tax certiorari and retirement contribution) … P DiNapoli today announced his office completed audits of the Adirondack Central School District Greenburgh Central …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsTown of Mohawk – Records and Reports (2013M-113)
… financial activity including accurate beginning balance sheet account balances. Ensure that all accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Massapequa Union Free School District , Ossining Union … fund balance was not used. Auditors also found three of the district's six reserves may be overfunded. Ossining … that exceeded actual expenditures by a total of $23.7 million, which resulted in appropriated fund balance …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… Determine whether BainbridgeGuilford Central School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , East … and the Hannibal Central School District . "In an era of limited resources and increased accountability, it's … the director is not adequately reviewing the accuracy of payroll, in particular in situations where wages or pay …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-audits