Search
Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… reserve, the detailed objectives of the reserve, needed funding levels, sources of funding and the conditions under which the reserve’s assets … its intentions for each reserve, optimal or targeted funding levels and the conditions under which reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… and reported accurately and in a timely manner, there is an increased risk that funds may be lost or stolen. Key Recommendations Adopt a written collections policy to help ensure adequate controls are in place and documentation is consistently maintained to support collections. Require …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… and real assets at 13.93%, and credit, absolute return strategies, and opportunistic alternatives at 8.39%. The …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… grade reading but declined in eighth grade math (down 6 points). Over this time, New York’s losses in fourth grade … loss to be the equivalent of nearly an entire school year. Over the same time frame, fourth grade math proficiency … and federal education aid for the upcoming state fiscal year (SFY) 2023-24; however, that total is projected to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … must be designated in the best interest of the State and not for the convenience of an employee or to maximize travel …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the … 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of Trustees which comprises three …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in … operates four schools with approximately 1,420 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s … to determine the causes of water loss and take steps to address the possible causes as they are identified. Develop …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Owego – Shared Services Facility Capital Project (2022M-42)
… budget. The Town Supervisor (Supervisor) did not record all financial activities in the capital projects fund or … for each capital project and amend as needed. Approve all interfund advances. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Red Creek Central School District – Financial Condition (2016M-365)
… Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key … filed an annual financial report with OSC since the report for the 2008-09 fiscal year. The Clerk-Treasurer paid all …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village of …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Elementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been Granted Significant … Aid The COVID-19 pandemic resulted in a complete shutdown of school buildings in March 2020, with partial reopening … from last year. Student Performance Graduation and dropout rates improved in the State during the first wave of COVID-19 …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Comptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively.” Alton Fire District – Internal Controls Over …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Contract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the … department or agency thereof, where competitive bidding is not required by statute, rule or regulation may contain, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark … and Owego, in Broome and Tioga Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Wallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … $464,801 were not included in the claims auditor reports to the Board. As a result, the Board was not aware of all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52