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Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Roosevelt Childrens Academy Charter School Selected Financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsCohoes Public Library – Governance and Operations (2015M-259)
… Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves … governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated … to 4.9 percentage points. Although we informed officials of the excess fund balance during our audit fieldwork, this …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementBoquet Valley Central School District – Procurement (2021M-132)
… report - pdf ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured … Determine whether Boquet Valley Central School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check … Determine whether the Valley Stream Union Free School District Thirteen District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Panama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in … District’s procurement policies. Key Findings The Board and District officials did not always comply with the … Determine whether the Panama Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Global Concepts Charter School – Cash Disbursements (2017M-126)
… period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School is located in in the City of … Global Concepts Charter School Cash Disbursements 2017M126 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… officials paid cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through … expenditures, which averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual … of the associated benefits for cafeteria employees is paid from the school lunch fund so the actual cost of operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Granville Central School District – Fund Balance (2016M-114)
… The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the … The Cortland County Industrial Development Agency is an independent public benefit corporation created in 1974 … to benefit Cortland County and its residents. The Agency is governed by a seven-member Board of Directors, which is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAlbany Public Library – Leave Accruals (2015M-293)
… 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 … Albany Public Library Leave Accruals 2015M293 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Newfield 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-financialOpinion 90-29
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … fund not permissible) CIVIL PRACTICE LAW AND RULES, §213; CRIMINAL PROCEDURE LAW, §420.10: All undisbursed restitution … victims (see, CPL §420.10[8]). Until 1984, there were no statutory provisions expressly relating to unclaimed …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Cost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … a not-for-profit development organization, to perform all TCIDA’s administrative and financial services based on a … the Board could not be certain if TCAD staff submitted all IDA projects for its approval and projects could have …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTerryville Fire District – Treasurer’s Duties (2017M-136)
… March 31, 2017. Background The Terryville Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136East Meadow Public Library – Claims Auditing (2017M-275)
… 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Health Information Management Department – Selected Procurement and Human Resources Practices
… Purpose To determine if the Health Information Management Department at Stony Brook … rights, and hiring and promotion practices. The Hospital’s Health Information Management Department (Department) is … for the collection, storage, and transmission of patient health records to meet the Hospital’s legal, professional, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesState Agencies Bulletin No. 1458
… for each country. If an agency hires an employee with a foreign address from a country that is not on the list, please enter the … have specific formatting for their zip/postal codes. If a value is entered that is not formatted correctly, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservDiNapoli: State Pension Fund Value $206.9 Billion
… strategy performed well, with private equity and real estate delivering returns of 18.70 percent and 9.01 percent, … Non-US Equities 17.02% 15.2% Private Equity 18.70% 8.3% Real Estate 9.01% 6.7% Global Equities 17.49% 5.3% TIPS** …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billion