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Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 … balance in the debt service fund was not used towards the $2.8 million in debt payments made by the District during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses for 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… to the County as required. The Board: Did not establish, by local law or resolution, one granted exemption. Key … The Board should: Ensure all exemptions are established by local law or resolution. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… were safeguarded. District officials accurately maintained leave records for non-instructional employees. Key Findings … awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees … who use IT resources. Ensure that amounts earned for leave are granted in accordance with contracts and Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonVI.1.A Budgetary Chartstrings – VI. Budgets
… include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string … by law has its own BU. However, the majority of the Public Benefit Corporations (PBC01) and miscellaneous entity … codes will capture appropriated program information for Funds 10250 through 10258 (Community Projects Funds). The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Peconic Bay … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2000-7
… of fire commissioners of a fire district located within a county having a population of more the 200,000 who is an … of which the officer or employee is an officer, director, employee or stockholder (General Municipal Law … the duties of such employment do not directly involve the procurement, preparation or performance of any part of such …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all recorded in the electronic …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State Department of … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program NYSHIP administered by the State …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesHigher Education – 2021 Financial Condition Report
… Provides information about New York States public and private higher education …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… and Utility Debt Securitization Authority. The detailed forward issuance calendar can be obtained at: …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarterComptroller DiNapoli Releases School Audits
… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora Central School District . “In … his office completed audits of the Amani Public Charter School Holland Central School District Mount Pleasant Central …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, … on a proposition for a District-wide capital improvement project because the Board and District officials did not develop or provide the public with a formal project plan detailing the scope and related costs. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. Background The Palmyra-Macedon Central School District … for the establishment of its unemployment reserve fund. The Board adopted budgets that included plans to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165