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Unadilla Valley Central School District – Special Education Services (2016M-47)
… whether the District provided special education services in a cost-effective manner for the period July 1, 2013 … The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego and Madison Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… July 1, 2014 through June 30, 2015. Background The Otsego Northern Catskills BOCES, which provides educational services … to students from 19 component districts, is governed by a nine-member Board of Education elected by the boards of the …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMinerva Central School District – Payroll (2016M-18)
… of Chester in Warren County. The District, which operates one school with approximately 120 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through July 31, 2015. Background … districts on a tuition basis. Budgeted appropriations for the 2015-16 fiscal year total approximately $1 million. … that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Accounts Payable Advisory No. 13
… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through December 17, 2014. … Board of Education. General fund appropriations for the 2014-15 fiscal year total approximately $38 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… Background The Avoca Central School District is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273East Greenbush Central School District – Claims Processing (2015M-302)
… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $88 million. … that claims are adequately documented and supported, for legitimate District purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Data Sources – 2023 Financial Condition Report
… of Labor Statistics U.S. Federal Highway Administration … List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesValley Central School District – Financial Condition (2014M-58)
… Background The Valley Central School District is located in Orange County and is governed by a Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Town of Italy – Multiyear Planning (2017M-53)
… Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … policy. Key Recommendations Develop multiyear financial and capital plans to ensure that financial resources are … capital assets in a timely manner. Develop a fund balance and reserve policy to govern the levels of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesDiNapoli Releases Rockland County Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the completion of the Rockland County budget review. Rockland County – … tax law. At the end of the 2014 fiscal year, the county’s outstanding deficit will be approximately $41 million. The …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel … if still in effect. Business Units do not need to process any documents to credit their appropriation. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkCortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAlbany Public Library – Leave Accruals (2015M-293)
… 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through June 30, 2014. Background The Town of Lewisboro is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Island Trees Union Free School District – Overtime (2016M-389)
… The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May … and chief financial officer responsible for the day-to-day financial operations. Results of Review Town officials did not take meaningful actions to implement corrective action. Of the seven audit …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14