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The Academy Charter School - Credit Card Expeditures (2019M-80)
… ensured that credit card charges were adequately supported and were for legitimate purposes. Key Findings School … Ensure officials are aware of credit card procedures, and monitor and enforce compliance. Ensure that all credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Watkins Glen Central School District - Financial Management (2019M-57)
… resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed … $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances … of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during the audit period. … File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel purchases during … District’s current fuel vendor to remove federal, State and local sales and use taxes on future fuel purchases at the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Fire District Information
… Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure … of Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training …
https://www.osc.ny.gov/local-government/resources/fire-district-informationUnion-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189CUNY Bulletin No. CU-724
… Purpose The purpose of this bulletin is to provide information on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, … record for the 2022 contribution year. An error report of transactions not processed will be sent to CUNY. Changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 was … code 897 are advised to initiate the deduction using the online enrollment process ( https://www.cunytuesday.org ). Agencies will not be permitted to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignOpinion 91-22
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority … departments or companies". Based on the quoted language in section 209-c, we have previously concluded that a fire … incorporate (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Comptroller DiNapoli Releases School District Audits
… School officials did not always obtain competitive pricing in compliance with the school’s procurement policy or … process for 27 purchases totaling approximately $214,000. In addition, school officials did not verify that the school … the three school buildings and garage renovation project. In addition, work was completed within the scope of the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Higher Education – 2023 Financial Condition Report
… from the prior year. The State has a higher proportion of private college attendance than most states, or 45 percent compared to 22 percent of students nationwide in Spring 2023, according to the … Costs and Financial Assistance Average costs of tuition and fees for full-time, in-state students for the …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationBrewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Finding District officials have taken appropriate action to manage the District’s financial condition.gets. This …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… with more than 2,200 students. The District is governed by an elected five-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mValley Central School District – Financial Condition (2014M-58)
… District is located in Orange County and is governed by a Board of Education. The District served 4,652 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Central School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… Background The Chazy Union Free School District is located in the Town of Chazy in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252East Greenbush Central School District – Claims Processing (2015M-302)
… August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, … as a result of this audit. … East Greenbush Central School District Claims Processing 2015M302 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Comptroller DiNapoli Releases Municipal Audits
… $169,000 were a proper use of district money. In addition, travel and car rental costs of approximately … minimized. Had the supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … for the 2019-20 through 2022-23 fiscal years. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0