Search
Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli Halts $24 Million in Suspicious Tax Refunds
… number of dependents or understated income) 4,805 $16,043,950 Tax preparer submitted returns with refundable … results of his office’s audit of refunds during the period January 1, 2013 through December 31, 2013. During that year, …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2002. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Area #9 – Wireless Network – Information Technology Governance
… relative ease and without incurring additional costs. Some best practices relating to wireless technology include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkHicksville Water District – Competitive Quotations (2013M-233)
… March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for … Housing Law Section 415. The Authority Board consists of seven members. The Authority is a public corporation formed for the purpose of providing housing services in the City of Niagara Falls in …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorAlbany City School District – Separation Payments and Information Technology (2012M-251)
… 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of Education which comprises seven … situations and that management and staff understand how it is to be executed. Finally, we found that all employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationAkron Fire Department – Financial Activities (2014M-196)
… and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … blank. As an example: To create an amendment transaction for a six month time-only extension of an approved contract … document. This field of the transmittal must be completed for BOC use. In the example above, the agency would enter …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemNew York Local Government Assistance Corporation
… of New York (as well as certain other amounts necessary for the issuance of such LGAC bonds) to help eliminate the … efficiently; and the investment of funds until needed for debt service payments or operating expenses, monies in … (“LGAC”) was created in 1990 to provide a means for the State to reduce its annual reliance on intra-year …
https://www.osc.ny.gov/debt/lgacState Agencies Bulletin No. 1828.1
… Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA are affected. … Budget (DOB), this payment was deferred and not processed in April 2020 or April 2021. DOB has now authorized this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonFlanders Fire District – Disbursements (2014M-199)
… disbursements were properly processed for the period January 1, 2013 through March 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Windsor Central School District – Cafeteria Operations (2016M-130)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.1 million. Key … Key Recommendations There were no recommendations as a result of this audit. … Windsor Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Le Roy Central School District – Payroll (2016M-412)
… Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Piseco Common School District – Claims Auditing (2015M-230)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through July 31, 2015. Background … districts on a tuition basis. Budgeted appropriations for the 2015-16 fiscal year total approximately $1 million. … that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38.5 million. Key Finding … Key Recommendations There were no recommendations as a result of this audit. … CobleskillRichmondville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 million. Key Finding … Key Recommendations There are no recommendations as a result of this audit. … Chazy Union School District Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … developing reasonable budgets and managing fund balance in a responsible manner. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015m