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Berkshire Union Free School District – Financial Condition (2015M-310)
… on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts … reports were inaccurate. Key Recommendations Continue to closely monitor revenues, expenditures and fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mVillage of Hagaman – Claims Auditing (2022M-11)
… - pdf] Audit Objective Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and … Ensure no claim is paid before audit and approval of the Board other than claims approved by resolution to be …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Decatur – Town Clerk (2020M-58)
… The Board did not conduct or cause an annual audit of the Clerk’s records and reports. Key Recommendations Issue … or retain a public accountant to conduct an annual audit of the Clerk’s records and reports. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Gold Coast Public Library District – Claims Audit (2014M-237)
… 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in … School District, excluding the Village of Seacliff, and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237REACH Academy Charter School - Cash Disbursements (2019M-130)
… in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Kent Fire District No. 1 - Financial Operations (2019M-37)
… but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition2019 Financial Condition Report – 2019 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … the State reported a General Fund operating deficit of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating …
https://www.osc.ny.gov/reports/finance/2019-fcrHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… contracts, in addition to purchase orders, to ensure that funds are only being disbursed for District purposes and that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Canandaigua City School District – Procurement (2022M-141)
… purchases made from a New York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Operational Advisory No. 24
… of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding … needed information and final deadlines pertaining to the end of New York State fiscal year. Chapter XV – End of … and State payments. For specifics, please visit the Guide to Financial Operations, Chapter XV - End of Year . Please …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … (2015-S-92) CUNY officials provided auditors with a list of 24 bank accounts at Medgar Evers. Fourteen accounts … for debt collection services. Under the $2.5 million contract, Downstate pays Collecto various commission rates …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsOpinion 99-6
… out of "moneys appropriated by the legislature" for the payment of taxes on State-owned lands ( id .). Since the …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Comptroller DiNapoli Releases School Audits
… guidance. Fonda-Fultonville Central School District – Payroll (Montgomery County) District officials did not adequately segregate payroll duties or establish sufficient compensating controls. … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … (2015M-238) The board did not ensure that certain contract agreements were approved in a timely manner. In … receipt duties are not adequately segregated. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B6-16-11)
… and $546.1 million for the City. The 2016-17 budget is $46 million more than the City’s budget for 2015-16, an … balance to close gaps in the budget. The City’s budget is relying on a 3 percent growth in sales tax revenues, which …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11