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Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… pdf] Audit Objective Determine whether Wheelerville Union Free School District (District) officials maintained complete … unused IT assets and ensure that obsolete IT equipment is free from data prior to storage or authorized disposal. … Determine whether Wheelerville Union Free School District District officials maintained complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… P. DiNapoli announced today an estimated 13.02 percent rate of return for the New York State Common Retirement Fund … funded from investment returns. The long-term expected rate of return, or benchmark, is 7.5 percent, which is the rate that allows the Fund to meet current and future …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… and partnership with United States Attorney Berman and the Postal Inspection Service, we uncovered Mr. Bayard’s fraud … praised the outstanding investigative work of the U.S. Postal Inspection Service and the New York State Comptroller. …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementWestchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Inspection Service, his scheme was exposed and he is now a convicted felon," said State Comptroller Thomas P. DiNapoli. …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Factors Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Hamburg - Fuel Operations (2019M-75)
… Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased with …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… [ read complete report - pdf ] Audit Objective Determine whether … on the inventory list. The Board did not approve the disposal of 28 of the 35 assets we examined. The disposal of District assets requires Board approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139NYS Common Retirement Fund Announces Third Quarter Results
… New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was … The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending Dec 31 2013 was …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Chautauqua County – Investments and Payroll (2016M-147) Auditors found payments to elected …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York City Job Growth Continues to Set Records
… construction sector has begun to slow although it still set a record in 2019. While the industry added 300 jobs in …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former Central Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… $3.7 million and were funded primarily with sales tax, State aid, water and sewer rents, and real property …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Opinion 92-28
… NYS2d 993. Section 259(1) does not prescribe a specific date on or before which library tax moneys must be placed in …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Contract and Payment Actions in May
… including administrative and clerical services and client services. Department of Transportation $1.1 …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-mayState Contract and Payment Actions in May
… Gaming Commission $42.8 million with Highbridge Broadway LLC for office space in Schenectady County. Office of General … New York $10.9 million with LeChase Construction Services LLC for rehabilitation of SEFCU Arena at SUNY Albany. $3.9 … counties. $10.5 million with Hanson Aggregates New York LLC for pavement rehabilitation on Route 162 in Montgomery …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-maySidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … $613,000 annually by moving students in special education classes at BOCES to in-house classes. District officials obtained more than $1.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentState Comptroller DiNapoli Releases Municipal & School Audits
… Cicero Fire District – Financial Condition (Onondaga County) The board did not ensure that financial reports it … Saranac Central School District – Investment Program (Clinton County) District officials did not develop and manage … Saranac Central School District – Student State Aid (Clinton County) District officials did not properly claim …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal … costs include, but are not limited to, the following: Land: Original contract price Brokers' commissions Legal fees … Per Paragraph 79 of GASBS 72 - Fair Value Measurement and Application, acquisition value is the price that would be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets