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Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsChenango Forks Central School District – Nonresident Tuition (2020M-69)
… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter … reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Albany Parking Authority – Cash Collections (2016M-181)
… 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Legislature to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the Facility’s financial operations for the period June 1, 2013 through August 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Greenburgh-Graham Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015m2023 Financial Condition Report – 2023 Financial Condition Report
… care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to projected State tax revenues driven by declining personal …
https://www.osc.ny.gov/reports/finance/2023-fcrTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and … tested and six elected officials did not complete the annual SHP Training. Additionally, the Town excluded 47 seasonal employees from SHP training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… [read complete report – pdf] Audit Objective Determine whether Village of Lynbrook (Village) employees and elected officials completed annual sexual harassment prevention training (SHP Training). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… statement measures those transactions and events of the period that have increased or decreased the resources … "available" is defined as expected to be collected within twelve months after the fiscal period ended. Under the … is incurred, measurable, and expected to be paid within twelve months of the fiscal period ended. However, there are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… is authorized by the State Education Department to provide full-day Special Class education services to children with disabilities who are between the ages of 3 … requirements Department of Taxation and Finance – Efforts to Collect Delinquent Taxes (Follow-Up) (2022-F-33) The …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… physical inventory. Fairport Central School District – Payroll and Employee Benefits (Monroe County) District …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-359
… College Laboratory Technician 019120 EOC Adjunct Lecturer Union Code for Bargaining Unit CA will be CAC Dues Code will … EOC College Laboratory Technician 019121 EOC Lecturer Union Code for Bargaining Unit CB will be CBC Dues Code will … EOC Mail/Message Services Worker 019281 EOC Assistant Union Code for Bargaining Unit CC will be CCD Dues Code will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsState Comptroller DiNapoli Releases School District Audits
… needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the date … a result, the district did not realize revenue totaling up to $42,330. Marion Central School District – Procurement … $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Dutchess … of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of … than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the board and district officials …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 88-72
… of the portion of the town within the district and that a number of town residents within the district are under orders … The residents have now approached the town with a proposal for the establishment of a town sewer district that would … in a nearby city. You ask whether it is permissible for the town to establish a sewer district within an existing …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… a six-year tenure. "Under Vicki’s direction, the state pension fund has produced impressive investment returns, … value and led the nation as one of the best managed public pension funds. Her legacy and dedication are impressive, but … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $209.1 …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Board Oversight of Long-Term Planning (Monroe County) The board and district officials did not properly plan for the district’s long-term financial and capital needs which …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases May State Cash Report
… New York state collected just over $12 billion in taxes during the first two months of the 2016-17 state … the year." Spending through May 31 included $4.3 billion in local assistance grants for public schools – an increase … billion pension payment made this year that was paid later in the year last year. Other significant increases include …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-report