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State Comptroller DiNapoli Releases School Audits
… District , Elmwood Village Charter School , Islip Union Free School District , McGraw Central School District , … for the building than the appraised value. Islip Union Free School District – Payroll (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1V.3.E Programs – V. Chart of Accounts (COA) Governance
… set of recognizable objectives. Information captured in Program relates directly to Appropriation Bill Copy. … will be able to access the complete list of Program codes in the SFS. This also supports the ability to suballocate, … The Program ChartField is five alphanumeric characters in length. Numeric Program codes will capture all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsJericho Union Free School District – Financial Management (2016M-328)
… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… information and historical data and ensure that the funding of reserves and capital projects is transparent to …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mSandy Creek Central School District – Cafeteria Operations (2016M-354)
… which operates two cafeterias that serve approximately 800 students and 220 employees, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Controls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… be adequately safeguarded. Village of Croton-on-Hudson – Payroll (Westchester County) Auditors found that timesheets … have employees' signatures or show actual hours worked. Payroll records for the Department of Public Works revealed … County) Town officials did not adopt a comprehensive online banking policy or adequately segregate online banking …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (payment of … of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-96-17How the Program Works – Contribution Stabilization Program
… deficiencies, previous amortizations, incentive costs and prior years’ adjustments. NYSLRS establishes graded rates … fixed rate securities of appropriate duration held by the New York State Common Retirement Fund (Fund). That rate of return will …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of East Fishkill , Village of Galway , Huntington … District , Otsego County and Sullivan County . “In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal climate, …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… that included adequate written procedures covering how payments should be made. Payments were correctly … Health Insurance (Nassau County) The district does not have procedures for independently verifying whether retirees … result in the district paying unnecessary costs. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… that their money is being spent appropriately and effectively." Byron-Bergen Central School District – …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-audits