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Greece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Madrid-Waddington Central School District – Financial Condition (2015M-347)
… the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background The Madrid-Waddington … in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which … with realistic estimates of anticipated expenditures and revenues. Determine the source of funds in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The Lyme Central School … located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates … Key Findings The Board overestimated appropriations for 2014-15 and 2015-16 by an average of $1 million. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Liberty Central School District – Financial Operations (2016M-25)
… excess funds to other needed reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Bovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of East Hampton – Budget Review (B7-13-17)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Town of Owego – Financial Management (2015M-179)
… for the period January 1, 2012 through December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. The Town is … for the period January 1 2012 through December 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Educational Services (BOCES) is an association of 32 component and two noncomponent school districts and is …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the … Findings Not all claims contained sufficient information to allow for verifying that the items and pricing on the … Key Recommendations Attach sufficient documentation to claims to ensure that the District receives the correct …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Industrial Development Agency Board Governance (2017-MS-1)
… goal of an IDA is to advance the job opportunities, health, general prosperity and economic welfare of the people …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli: Investors Expand Corporate Disclosure of Political Spending
… ballot measures, any direct or indirect state and federal lobbying, "grassroots lobbying communications," payments to any trade associations … spending and want to know how their dollars are spent on lobbying," DiNapoli said. "We hope and expect that companies …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B22-6-5)
… million in nonrecurring revenue, such as appropriated fund balance, one-time State funding, one-time Federal funding and … Key Recommendations Develop a plan to maintain fund balance at a reasonable level and discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Assertive Community Treatment Program
… overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that program goals are achieved. The audit covers the period April … clinical approvals. Establish measurements to assess achievement of overall program goals. … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background Gingerbread is a not-for-profit … on statutory rates. For the three fiscal years ended June 30, 2013, Gingerbread reported approximately $12.2 million in … Key Findings For the three fiscal years ended June 30, 2013, we identified $942,998 in reported costs that did …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… that five major companies in the New York State Common Retirement Fund's portfolio have adopted the Fund's request … communications, payments to any trade associations used for political purposes, and payments made to any organization …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsWestchester Library System – Procurement (2015M-199)
Westchester Library System Procurement 2015M199
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199