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Cuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Randolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, 2008 through … Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Starpoint Central School District – Financial Condition (2015M-266)
… reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve by $820,000. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… as mitigating controls. Key Recommendation There are no recommendations for this report. … OppenheimEphratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves … for all three fiscal years we reviewed. District officials have not created multiyear financial or capital plans. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the Towns of … million. Key Findings District officials appropriated more fund balance than was needed over the five-year period ending …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2012 through … The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Canaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … demonstrate a plan for the need for certain reserves that have not been used for three years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104State Comptroller DiNapoli Releases Municipal & School Audits
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees reviewed, 14 separation payments totaling … employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation payments were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsEmployee Incentive and Bonus Payments
… $510,062 in incentives based upon their performance as a group, despite the terms of their employment agreements that …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: City University of New … children with disabilities who are between the ages of 3 and 5 years. For the two fiscal years ended June 30, 2013, … DOH had overlooked multiple sources of drug rebate revenue and did not collect an estimated $95.1 million in available …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases State Audits and Examinations
… audits and examinations have been issued: Department of Health (DOH): New York City School-Based Health Centers: … potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in various medication … categories with one school having an unexplained shortage of 2,712 hypodermic needles. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other … Capital assets used in governmental activities are not financial resources and therefore are not reported in the … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Audits
… EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination of … identified in the initial audit. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… timelines to allow the state to better assess its progress in meeting its renewable energy goals.” ORES was created in 2020 to streamline and expedite the environmental review … areas of the process. A realistic accounting of the delays in the permitting process and the total time it takes will …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… contained a severe malnutrition diagnosis that the medical records did not appear to support. We found that the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and