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King Center Charter School – Purchasing (2013M-215)
… of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first charter school to … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215City of Yonkers – Budget Review (B6-15-16)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City's …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Accounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when … into two distribution lines. This will ensure accuracy of the related expenditure account code information and will … Importance of separating commodity and transmission charges when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataItalian Heritage Month Reception
… by acclaimed Italian Tenor Luciano Lamonarca. The live stream of the event has ended, but a recording of the … Americans and their contributions with a series of special events, concerts, exhibits and lectures. DANTE 700! …
https://www.osc.ny.gov/events/italian-heritage-month-receptionTown of Conesus – Justice Court (2013M-140)
… April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … Town Supervisor. The Town collected approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate oversight of Court operations including …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Capital – 2022 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … up by $252.9 million (78.5 percent). This category’s share of total capital spending increased from 3 percent to 3.9 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited … office completed audits of the BainbridgeGuilford Central School District Greenburgh Eleven Union Free School District …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… and 87 school districts. The system uses a 100 point scale to classify whether a municipality is in significant …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… federal financial assistance. At the same time, the risk of inflationary cost increases and the need for investments … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, including a …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Village of Parish – Board Oversight (2012M-240)
… Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background … Board of Trustees is the legislative body responsible for managing Village operations. The Village’s 2010-11 … procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that only appropriate claims, …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comptroller DiNapoli Releases Municipal Audits
… fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and … unreliable. The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Seneca County – Water and Sewer Operations (2017M-4)
… was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. … five municipal water and sewer customers, the four largest commercial customers and two water and sewer service … written agreements are established with all municipal and commercial water and sewer customers and service providers, …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Gardiner Fire District – Length of Service Award Program (2013M-265)
… 29, 2013. Background The Gardiner Fire District is located in the Town of Gardiner in Ulster County. The District is governed by an elected … LOSAP Point System is inconsistent with General Municipal Law. The Board did not implement standards and procedures to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Oswego County – Transfer Station Cash Receipts (2015M-334)
… did not count and record the quantity of garbage disposal stickers each day, and some stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not indicated on the … Require attendants to document the quantity of garbage disposal stickers on hand at the beginning and end of the …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town … Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 Green Acres Mall PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyAnnual Financial Report Filing Deadlines
… CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to [email protected] …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial … period July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, which is governed by an elected seven-member City …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Ballston Area Recreation Commission – Board Oversight (2015M-269)
… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269