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Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… was to determine whether the Board adequately managed District finances by adopting realistic budgets and … inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialState Comptroller DiNapoli Releases Municipal Audits
… East Hampton Housing Authority – Board Oversight (Suffolk County) The board and authority officials have not adopted … management was limited. Town of Somerset – Budgeting for Sales Tax (Niagara County) Although town officials consistently …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Real Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfTown of Wawarsing - Recreation Department Records (2019M-20)
Determine whether the Recreation Director maintained timely complete and accurate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20DiNapoli Releases August Cash Report
… volatility in financial markets, the revenue outlook for the remainder of the fiscal year is uncertain.” Tax … increase was primarily due to a nearly 72 percent jump in estate collections so far this year, as well as continued strength in real property transfer tax collections. All Funds receipts …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportState Agencies Bulletin No. 1412
… in the calculation of overtime and is not included as salary for retirement purposes. Tax Information If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1412-2015-tool-allowance-paymentState Agencies Bulletin No. 1487
… in the calculation of overtime and is not included as salary for retirement purposes. Tax Information If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1487-2016-csea-tool-allowance-paymentState Agencies Bulletin No. 1333
… in the calculation of overtime and is not included as salary for retirement purposes. Tax Information If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
… in the calculation of overtime and is not included as salary for retirement purposes. Tax Information If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health … February 28, 2014. Background The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andBelfast Central School District – Reserve Funds (2021M-135)
… ] Audit Objective Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Brushton-Moira Central School District – Tuition Billing (2023M-158)
Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brushton-moira-central-school-district-2023-158.pdfWainscott Common School District - Claims Auditing (2018M-240)
… complete report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … supported. Key Finding We found no evidence that the Board, as a whole, performed a thorough audit of claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Menands Union Free School District – Information Technology (2021M-78)
… - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of Education (Board) … taking corrective action. … Determine if the Menands Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Valley Central School District – Information Technology (2020M-154)
… Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Village of Nelliston - Payroll and Accounting Records (2018M-162)
… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that … addressed at once. The DOH has reviewed our findings, and I commend them for agreeing to take swift steps to implement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersComptroller DiNapoli Releases School Audits
… BOCES , East Moriches Union Free School District , Fishers Island Union Free School District , Franklin-Essex-Hamilton BOCES , Indian …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsTown of Greig – Long-Term Planning (2023M-13)
… of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key … and capital needs and has not outlined its intentions for financing future capital improvements or equipment purchases. We reviewed the Town’s capital assets …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service … State Comptroller determines the costs and savings of the transfer for the next fiscal year. Local governments then …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller