Search
East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andTown of Perth – Supervisor’s Records and Reports (2024M-149)
… [read complete report - pdf] Audit Objective Determine whether the Town of … reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 and the … The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyNew Rochelle City School District – Information Technology (2021M-142)
… report - pdf ] Audit Objective Determine whether New Rochelle City School District (District) officials … Determine whether New Rochelle City School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Comptroller DiNapoli Releases School Audits
… an adequate contract and separate service level agreement for information technology. Brasher Falls Central School … for 312 eligible services totaling $11,896 and service providers did not document 948 scheduled services totaling … for a combined total of almost $12.6 million. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Accounting Update for the Metropolitan Commuter Transportation Mobility Tax
Accounting Update for the Metropolitan Commuter Transportation Mobility Tax
https://www.osc.ny.gov/files/local-government/publications/pdf/accountingcodes.pdfOpinion 2010-3
… (not subject to referendum requirements) TOWN LAW § 184: A fire protection contract between a town on behalf of a fire … within a town fire protection district (Town Law §184 [1]). 1 The contract may not be entered into until a public … 32 app dismissed 57 NY2d 1045, 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… - pdf] Audit Objective Determine whether meal, travel and conference expenditures were reasonable. Key Findings The … officials disagreed with certain aspects of our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether meal travel and conference expenditures were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Volunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersOpinion 2002-7
… that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (necessity for … (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) … of the Education Law provides, with respect to public libraries, that monies received from taxes and other public …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… were slightly higher than the $22.3 billion pre-pandemic average from 2015-2019. In 2023, firms’ profits were spurred … from the 2019 pre-pandemic total. New York City is home to 198,500 (89%) of the securities jobs in the state, … will release his 2024 average bonus estimate in March 2025. State and City Tax Revenue The state depends more …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the … DiNapoli. “As the levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally … 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentHyde Park Central School District - Fixed Assets (2019M-103)
… and disposed of. Key Findings The District does not have a comprehensive policy for identifying and recording fixed … inventory list. Key Recommendations The Board should adopt a comprehensive policy that includes threshold amounts for … records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103LaFargeville Central School District – Information Technology (2021M-192)
… (IT) controls over physical IT assets and nonstudent network user account access. Key Findings … not establish adequate IT controls over physical IT assets and non-student user account access to the District’s … were not recorded in the District’s inventory records, and seven computers, two audio systems, one projector and 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192CSEA-Hourly-to-Annual-Promotion-Calculation-Guide
Accounting Control-D Reports and Descriptions
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2024/pdf/2230-CSEA-Hourly-to-Annual-Calculation-Attachment-Guide.pdfCSEA-NS-to-Grade-Hourly-Service-Calculations
Accounting Control-D Reports and Descriptions
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/2024/pdf/835.1%20CSEA%20NS%20to%20Grade%20hourly%20service%20calculations.pdfComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence County) … audited and approved before payment. Medina Central School District – Capital Projects (Genesee County) The board …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 … levy. Key Recommendations Attend training for governmental accounting and recordkeeping. Correct the accounting errors …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163State Comptroller DiNapoli Releases School District Audits
… support, which includes a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1