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Comptroller DiNapoli Releases School Audits
… completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte Valley CSD Chenango Valey CSD East Moriches Union Free School District Eldred CSD …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1IX.6.E Education Department - G5 System – IX. Federal Grants
… The Federal Department of Education operates a grants management system known as G5 … than the amount being returned. The Federal Department of Education and state agencies can view relevant data online, … The Federal Department of Education operates a grants management system known as G5 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemTown of Clare – Fiscal Stress (2013M-317)
… for 2013 were approximately $136,000 and $173,000 for the highway fund. Key Findings The Board did not adopt a policy … when adopting the 2012 budget, the Board appropriated more highway fund balance than was actually available resulting in … fund declined 79 percent (from $38,912 to $8,331), and the highway fund balance declined 89 percent (from $38,139 to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317State Comptroller DiNapoli Releases School Audits
… required by the district’s procurement policy. Officials did not comply with the district’s policy when procuring … based on the actual hours or days worked. In addition, he did not verify that payments were based on board-authorized … hourly rates or annual salaries. Although auditors did not find any discrepancies, the lack of adequate …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Regional Land Banks Fighting Urban Blight
… our state demands action,” DiNapoli said. “The creation of land banks, as well as legislation passed earlier this … adequate funding, these entities may help stop the erosion of local tax bases and return economic vitality in … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightComptroller DiNapoli Releases Municipal Audits
… of the Carthage-West Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , … Carthage – West Carthage Water Pollution Control Facility – Cash Disbursements (Jefferson County) Both the … transactions in the accounting system with no oversight. Facility officials did not review bank reconciliations and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Delaware County , Fulton County Industrial Development Agency , Village of Medina , Village of Nissequogue , City of Poughkeepsie and the Sir William … P DiNapoli today announced his office completed audits of Delaware County Fulton County Industrial Development …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-698
… employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance with the 2017-2022 agreement between CUNY and the New York State Nurses Association (Bargaining Unit … is Inactive, the last date the employee was Active and met the eligibility criteria. Earnings End Date: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyOpinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- … Whether construction costs of park facilities may be included as a part of the expense …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Company, which is governed by an eight-member Executive Committee/Fire Advisory Board per its bylaws, provides fire protection … cash withdrawals. The President did not appoint a finance committee to review and approve the Treasurer’s records as …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… developed a multiyear financial plan. The claims auditor did not report to the Board or prepare written reports for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… year totaled $82 million. Key Findings District officials did not verify that all non-original equipment manufacturer … non-OEM options installed on 12 of the buses. The Board did not properly plan for the use of reserve funds. Balances …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Mentz – Board Oversight (2016M-403)
… the property tax cap for that year by $4,260. The Board did not perform annual audits of the books and records of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of the Middle School construction project and of the management company which assists with the School’s … Charter School of Educational Excellence Middle School Capital Project and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… fiscal year totaled $755,829. Key Findings The Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt policies and written procedures for the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Darien – State Contract Loader Purchases (2013M-88)
… for 2013 totaled $3.2 million. Key Finding Town officials did not verify that they received the correct State contract … they purchased in 2011, 2012 and 2013. Town officials did not obtain the relevant State contract price lists, apply …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… and using reserves funds and District officials did not provide any calculations or justifications for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as generally required of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43