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Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 1, 2014 through August 19, 2015. Background The Haldane School District is located in the Town of Phillipstown in … to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a contractor all … Haldane Central School District Budget Transfers and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected … the year and address any significant variances in a timely manner. Return moneys improperly transferred from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Brushton-Moira Central School District – Financial Condition (2015M-340)
… and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… one school with approximately 275 students, is governed by an elected five-member Board of Education. Budgeted … accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of $350,000 … unrestricted fund balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Alexandria Central School District – Financial Condition (2016M-5)
… District’s actual needs, based on current information and historical data. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Bethpage Union Free School District – Leave Accruals (2015M-100)
Bethpage Union Free School District Leave Accruals 2015M100
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Port Washington Union Free School District – Payroll (2025M-38)
… are accurately paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38State Comptroller DiNapoli Releases School District Audits
… weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User Accounts …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain … To determine whether the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About Kids …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School (Rivendell) on its Consolidated Fiscal … York-based not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, a … the services Rivendell provides using rates established by SED. The rates are based on the financial information that …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… all eight elected officials), 14 employees and one elected official did not complete the annual training. Germantown …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Local Government Interactive Data
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… is below: It takes big money to run for political office in New York, especially for statewide office. The current … than 20 years with many elements that could serve as a good model for the state. For example, the city’s program … donations on the political process and governmental decision making. Public campaign financing will allow …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional discharge. “Ms. Barnes used public … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfSelected Financial Management and Administrative Practices
… Administrators are responsible for administering the estates of individuals who die intestate (without a will) and … 31, 2013, the NCPA reported a caseload of 168 open estates with an estimated gross value in excess of $44 … assets as required by statute. Thus, the values of many estates were significantly underreported. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesHigher Education – 2023 Financial Condition Report
… to $8,556, 7.9 percent, in New York and from $9,980 to $10,940, 9.6 percent, for the United States overall. The percentage of student loan debt balance in New … (and in default) was 0.96 percent in 2022, down from 4.5 percent in 2020 and 8.6 percent in 2018. New York’s …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationDiNapoli Releases Analysis of SFY 2024-25 State Budget
… costs. DiNapoli’s Roadmap for State Debt Reform shows how caps and other debt restrictions set in statute have not …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual