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Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mGreenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … policy that addresses the funding and use of all reserve funds. … Greenburgh Central School District Payroll and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Glens … and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… specifically authorized nor prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mTuckahoe Common School District - Purchasing (2018M-228)
… report - pdf] Audit Objective Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Greenville Central School District – Information Technology (2021M-156)
… pdf] Audit Objective Determine whether Greenville Central School District (District) officials established adequate network … Ensure the acceptable use policy clearly states what is acceptable for District computer use, is updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… The New York State Common Retirement Fund (Fund) committed $1.3 … objectives,” said Remy Briand, Chief Product Officer and Head of Index at MSCI Inc. “The MSCI Climate Change Indexes … Fund is one of the largest public pension funds in the United States. The Fund holds and invests the assets of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andOpinion 2005-9
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… could be higher than the city’s forecast, but found it still faces a number of large budget risks. Besides the … require additional financial assistance from the city. It is also unclear if federal aid for recovery from … a good year in 2013 generating $16.7 billion in profits, it was considerably less than in 2012 when the industry …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … Cooperative Educational Services – Procurement of School Food (2015M-358) Officials obtained food pricing for …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli Audit Praises Waterville Central School District
… background checks and fingerprinting of employees prior to allowing them to work with students, according to an audit released by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 2010-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … fees for its own use and benefit. Initially, we note that it is a fundamental principle that fire districts only have … by organizations providing the service under contract. It is evident that the term "such municipality" as used in …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 98-21
… ambulance service may contract to obtain that service from another city, town, village or fire district which has …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfState Contract and Payment Actions in August
… million with EE Cruz & Co. for a bridge replacement on the Bronx River Parkway in Bronx County. $8.4 million with CCI … and call center operations. Division of Homeland Security and Emergency Services $23.6 million to New York City for the Urban Area Security Initiative Program. Department of Labor $275.4 …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in October
… services statewide. $1.4 million with SPR Holdings LLC to provide an on-call residence suite at the Kirby … Preservation $3.7 million with Mid-Hudson Construction Management Inc. for construction of a maintenance building on … Corp. for implementation of a new website and content management system. $1.1 million with Bunkoff General …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberInlet Common School District – Claims Processing (2023M-180)
… District (District) claims were adequately supported, for appropriate purposes, audited and approved before … Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they … to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180DiNapoli Announces New $7 Million Investment in Northern Ireland
… today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) in Northern … today announced the New York State Common Retirement Fund Fund is investing $7 million £5 million in Northern …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-ireland