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Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229State Comptroller DiNapoli Releases School Audits
… School District , Holland Patent Central School District , Rochester Career Mentoring Charter School and the Tully … users could use their access for questionable activity. Rochester Career Mentoring Charter School – Procurement … School District Holland Patent Central School District Rochester Career Mentoring Charter School and the Tully …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0RFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… (PDF) Attachments Required for Submission of a Proposal (MS Word) Attachment C Cost Proposal (MS Excel) Official Responses to Questions (in PDF, to be …
https://www.osc.ny.gov/procurement/rfp24-07State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the City of Binghamton , Village of Depew , Village of Millbrook , City of New Rochelle , … P DiNapoli today announced his office completed audits of the City of Binghamton Village of Depew Village of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsGananda Central School District – Procurement (2021M-86)
… to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure … to procure goods and services and ensure the optimal use of resources. The Board and officials did not develop … to procure goods and services to achieve the optimal use of District resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases School Audits
… School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon … as district property for 26 items valued at $144,421. Florida Union Free School District – Information Technology … Free School District Elmsford Union Free School District Florida Union Free School District and the PalmyraMacedon …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsBrushton-Moira Central School District – Tuition Billing (2023M-158)
… billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … School District – Financial Condition (Lewis County) In recent years, the board has balanced its adopted budgets …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Massapequa Union Free School District Ossining Union Free School District Pine Bush Central School District and the Stillwater Central School District
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Opinion 97-2
… corporation may participate in cooperation agreements only for the performance of those functions which it is … in a local health insurance plan under section 92-a, but only if the "total cost of participation" is borne by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Keene Central School District – Transportation State Aid (2021M-63)
… applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for … to ensure the District applied for all State aid for new bus acquisitions. Officials did not perform an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Accounting for the State TAx Relief (STAR) Program
Accounting for the State TAx Relief (STAR) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/star.pdfState Comptroller DiNapoli Releases School Audits
… District , East Moriches Union Free School District , Eden Central School District and the Hannibal Central School … projections in the proposed budget are reasonable. Eden Central School District – Payroll (Erie County) The … School District East Moriches Union Free School District Eden Central School District and the Hannibal Central School …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… invoices matched amounts charged, purchase orders for goods received were signed by the receiver, and there was … exceeded the statutory limit ranging from 19 to 21 percent for the five-year period. Livonia Central School District – … are inadequate because they do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: School Bus Safety Needs Improvement
… documentation and resolution of complaints. The final report can be found online at …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateFranklin Square Union Free School District – Website Transparency (2025M-93)
… post certain financial and administrative information on a school district’s website to help enhance the public’s … action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, 2023 and June 30, 2024. FOIL online … comprehensive financial and administrative information As a result the community and other interested parties could not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … the upper right hand corner and have two signatures on the check – one from the State Comptroller and one from the … Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check of this Chapter. Occasionally, the Post Office may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-check