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Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Hudson Valley Community College – Tuition and Fees (2016M-348)
… approximately $94 million. Key Findings The District did not retain information related to deleted receipts. Officials did not use a tracking feature to identify changes made within … review the ERP system’s audit trail and use other available internal controls provided by the system. … Hudson …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Miller Place Union Free School District – Check Signing (2017M-76)
… The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … the Board has authorized the District Clerk to sign checks in the Treasurer’s absence, the District Clerk does not have … flash drive. Ensure that anyone authorized to sign checks in the Treasurer’s absence does so with their own signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Sauquoit Valley Central School District – Financial Condition (2016M-88)
… The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of Frankfort and Litchfield in Herkimer County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Madrid-Waddington Central School District – Financial Condition (2015M-347)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one school … million. District officials did not maintain fund balance in accordance with statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Walton Central School District – Financial Condition (2014M-118)
… 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, … Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if … adequate policies were adopted to safeguard the District’s information technology resources for the period January 1, … Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153State Agencies Bulletin No. 1979
… Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, … plans, the annual compensation limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Cuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7State Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsAltona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing … The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… concerned about the out-year budget gaps of $23.2 billion for the next three fiscal years, even as the Governor …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetDiNapoli Releases Report on Tax Check-Off Donations
… to charitable causes, even after legislation aimed at speeding up the process was enacted in 2015, according to … In 2014, DiNapoli's office released a report looking at the history of the check-off programs and identified a … by DiNapoli's office was enacted to improve the pace at which tax check-off contributions are put to use, …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsState Comptroller DiNapoli Releases School Audits
… County) District officials did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The … not ensure claims had adequate supporting documentation for her review prior to approval. Auditors reviewed 74 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYRA's Future Uncertain
… Resorts World New York City Casino is directed to NYRA for enhanced purses, operational support and capital … from VLT operations, NYRA reported an annual surplus for each year in the audit period of Jan. 1, 2012 through Dec. 31, 2014. For the three years audited, NYRA received about $318 million …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Comptroller DiNapoli Releases Municipal & School Audits
… revenues in the general fund for the 2020 through 2022 fiscal years; did not provide budget status reports, or a …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no … appropriation made as an advance shall be made available for expenditure until a written repayment agreement is … the State Finance Law, Repayment Agreements are not needed for Capital Appropriations or bond fund reimbursable Loans or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables