Search
Watkins Glen Central School District - Financial Management (2019M-57)
… totaling $636,665 may be unnecessary because related expenses were paid from operating funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57NYS Common Retirement Fund Announces Third Quarter Results
… in publicly traded domestic equities and 15.3 percent in international public equities. The remaining Fund assets by … (7.6 percent), real estate (6.3 percent), absolute return strategies (3.6 percent) and opportunistic alternatives and …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsKinderhook Central School District - Procurement (2018M-137)
… Determine whether the District procured goods and services in accordance with District policy and procedures. Key … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the District procured goods and services in accordance with District policy and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave … benefits. Key Findings District officials accurately paid salaries and wages but did not accurately pay unused leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsEast Moriches Union Free School District – Budget Review (B7-14-3)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… and benefits stipulated in the contractual agreement are received and pay only for those stipulated services. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mEast Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … There are no recommendations in this budget review letter. … East Moriches Union Free School District Budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Opinion 90-42
… that bear on the issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 88-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-88-23NYS Common Retirement Fund Reports Second Quarter Results
… in publicly traded domestic equities and 15.2 percent in international public equities. The remaining Fund assets by … estate and real assets (8.9 percent) and absolute return strategies and opportunistic alternatives (3.6 percent). The …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. … our comments on issues raised in the District’s response letter. … school BayportBlue Point audit nonstudent network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Town of Mamakating – Records and Reports (2015M-164)
… Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 and is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164NYS Common Retirement Fund Announces Second Quarter Results
… are invested in cash, bonds and mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute … March 31, 2015. … The New York State Common Retirement Funds Fund overall return in the second quarter of the state …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mBOCES Milk Bidding (2018-MS-2)
… Findings Milk bidding practices used generally resulted in receiving multiple bids for participating school districts … (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it was not used to maximize buying volume. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Laurens Central School District (District) officials: Effectively managed cafeteria operations. Properly managed … fund subsidies. The Board of Education (Board) has not: Effectively managed reserve balances. Adopted policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mGlens Falls City School District - Financial Management (2019M-12)
… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 … our comments on issues raised in the District’s response letter. … Determine whether District officials effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Caledonia-Mumford Central School District – Financial Management (2024M-101)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures accumulated over time. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101DiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… a wealth of experience to the position and has proven her skill and knowledge over her years as our Deputy CIO. I have great confidence that she … two decades, joined the Fund in 2011. DiNapoli appointed her Deputy CIO in Feb. 2015. She has worked in a variety of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fund