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Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Adirondack … general fund balance. While the district maintained over $5.7 million in its reserve funds through 2014-15, it did not … government. … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Adirondack …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central 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-auditsRochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … in expenditures for moveable items such as technology equipment (i.e., computers and printers) and maintenance …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsState Agencies Bulletin No. 995
… Tool Allowance payment through PayServ or by Standard Voucher: Standard Voucher The agency will issue a separate check to reimburse … payment using the receipted method, paid by Standard Voucher, is not subject to income and employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitState Comptroller DiNapoli Releases School Audits
… an average of almost $2.2 million as a financing source in the district’s annual budgets. However, because the … appropriated $1.4 million in fund balance as a financing source in the annual budgets. However, the district only …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsAccounting Update for the Metropolitan Commuter Transportation Mobility Tax
Accounting Update for the Metropolitan Commuter Transportation Mobility Tax
https://www.osc.ny.gov/files/local-government/publications/pdf/accountingcodes.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfChateugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
Determine whether Chateaugay Central School District (District) officials claimed State aid for nonresident homeless students.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chateaugay-central-school-district-2023-153.pdfFayetteville-Manlius Central School District – Professional Services (2020M-115)
Determine whether Fayetteville-Manlius Central School District (District) officials sought competition for procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/fayetteville-manlius-2020-115.pdfState Comptroller DiNapoli Releases Municipal Audits
… funds. As a result, the board reduced its transparency of financial operations, and the public did not have an … a multiyear capital plan or clearly identify the source of funding for the capital reserves as a part of the budgeting process. Hamlin Morton Walker Fire District …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Comptroller DiNapoli Releases School Audits
… adopted budgets that did not include estimated expenses for recurring revenues and realistic estimates for expenditures. As a result, the district has accumulated … and approved before payment, appropriately supported and for valid business purposes. However, two tuition claim …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Potsdam Audit Finds Missing Court Funds
… Attorney with one count of grand larceny in the second degree, a class C felony, and one count of falsifying business records in the first degree, a class E felony. “On the surface, the court’s …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … reported. The district also maintained three reserve funds with balances totaling $1.9 million, as of June 30, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Opinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not supersede section 215 of the … by the County Law. County Law, §215(5) provides that when the board of supervisors determines that any county real …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… between three and 17 years beyond their optimal usable life. Out of the 10 pieces of major highway equipment and … $94,000.A loader, which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… by an elected five-member Board of Education, operates one school with approximately 200 special needs students and … Recommendations Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) … transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including … cash, signing District checks and maintaining the accounting records with no oversight. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDiNapoli: School Bus Safety Needs Improvement
… DiNapoli's audit focused on seven districts in upstate New York during the 2016-17 school year: Clarence Central School … and vendors had individuals who were responsible for facilitating training and ensuring that drivers met all …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvement