Search
Comptroller DiNapoli Releases School Audits
… the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, … district’s revenues fell short by an average of $740,000 in the general fund and $100,000 in the school lunch fund. Auditors also found that the school …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… claim is a duplicate or has been partially paid before, reject the entire claim or reduce it to the unpaid amount. Be …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsMontgomery County – Financial Condition (2013M-234)
… County operations. The 2013 budgeted appropriations in the general fund were approximately $80 million. Key … revenue, to finance recurring expenditures. Further, in two of the last three years, the County incurred operating … the financial condition of the general fund has diminished in recent years. As of December 31, 2012 the County reported …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Village of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Parma – Financial Management and Information Technology (2012M-96)
… January 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is … Town of Parma Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Government-Wide Financial Data – 2023 Financial Condition Report
… net position (deficits) The 2023 year over year increase in net position is most notably related to increased …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataCity of Yonkers – Budget Review (B18-6-7)
… appropriation at a level to provide flexibility to deal with unanticipated or insufficient appropriations. …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The purpose of our audit was to review the District’s transportation and custodial operations to determine whether … Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity on buses, … a more efficient level. By making such changes to improve transportation efficiency, the District could realize up to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesComptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Charter School for Applied Technologies – … 34 of the 60 students in the sample (57 percent) did not have appropriate proof of residency. As a result, officials … and used by other school districts. Officials also did not have written agreements for four professional service …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsCarle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … Recommendations Consider revising the procurement policy to require District officials to award professional service …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Opinion 92-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … fairgrounds) LICENSING AND REGULATORY POWERS -- County fairs (imposition of licensing fee) NOT-FOR-PROFIT … things, these corporations are empowered to hold annual fairs and exhibitions (Not-For-Profit Corporation Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… ch 849, McKinney's Session Laws of 1957, p 2171; 1992 Opns St Comp No. 92-45, p 114). Thus, a village may not impose a … ambulance service (see, e.g., General Municipal Law, §§§122-b[1][e], 209, 209-d; Town Law, §§176[22], 184[1]; Village … to the fire department or company. General Municipal Law, §122-b, which authorizes municipalities to provide emergency …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… his office completed audits of the Bellmore-Merrick Central High School District , Gouverneur Central School District , Irvington Union Free School … his office completed audits of the BellmoreMerrick Central High School District Gouverneur Central School District Irvington …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1City of Lackawanna – Garbage Collection Fees (2021M-206)
… Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key … of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Nassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal … located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed … Key Findings Although we found that County contracts are authorized in accordance with the County Charter and the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … 1, 2011, to September 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
City of Middletown Selected Financial Operations and Information Technology 2013M56
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56City of Long Beach – Budget Review (B22-7-4)
… and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action … outstanding. Key Findings The City’s financial condition is susceptible to fiscal stress. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4