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Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
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)
… a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations Develop …
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)
… The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, … invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only …
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)
… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively … Determine whether Canandaigua City School District District officials competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Operational Advisory No. 24
… Fiscal Year End 202425 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. … - Recording General Capital Assets of this Chapter. To record certain infrastructure assets using the modified … scale; Estimate each year the annual amount necessary to maintain and preserve the eligible assets at the condition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Nesconset Fire District – Length of Service Awards Program (2014M-317)
… if employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank … interest and credit card late fees. State University of New York (SUNY): Compliance With Payment Card Industry …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsOpinion 99-6
… pursuant to section 545 of the Real Property Tax Law. You ask whether a school district may issue revenue … Finance Law, §24.00[a][1]). Certain public authorities are expressly authorized or required to make payments in lieu … have an existence separate and apart from the State, even though they exercise governmental functions (see …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … often did not have supporting documentation. For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Town of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … Town of Horseheads Town of Niagara Orange County Soil and Water Conservation District and Yates County …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B6-16-11)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … available in future years. The City continues to rely on fund balance to close gaps in the budget. The City’s budget … appropriations. Replace nonrecurring revenue, such as fund balance, in the 2017-18 budget. Tax certiorari claims …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Tuition Assistance Program – Fordham University
… Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The school’s enrollment for …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universitySteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashOrdinary Disability – Regional State Park Police Plan
… Filing You, your employer or someone authorized with your power of attorney may file your application for ordinary …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… Inc., and DraftKings Inc. “Investors need and deserve full transparency and accountability on the use of corporate …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… Purpose of Audit The purpose of our audit was to review the School’s procurement processes and internal … The School did not properly control user access rights to the IT system and did not properly establish a disaster … Properly document the analysis and actions taken related to leasing buildings in the official Board record to help …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information