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Williamsville Central School District – Financial Management (2022M-193)
… would have operating deficits totaling $38 million when it actually had operating surpluses totaling $40 … appropriation estimates and only appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Overview – Reporting Elected and Appointed Officials
… who: Are members of NYSLRS; and Do not participate in a time-keeping system that either shows hours worked or … If you have questions, we may have answered them already in our Frequently Asked Questions section. If not, you can … many days these officials work if they dont participate in a timekeeping system …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewEllenville Central School District – Network User Accounts (2022M-18)
… pdf] Audit Objective Determine whether Ellenville Central School District (District) officials ensured network user accounts … from the date of our test. Established written procedures for granting, changing or disabling network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Saratoga Springs City School District – Procurement (2023M-25)
… Officials did not: Comply with policy requirements when procuring four (13 percent) purchase or public works … process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133IT Asset Management (2022-MS-2)
… [read complete report – pdf] We also released 20 letter reports to the following School Districts: … [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … during the audit period. Key Findings Officials from the 20 Districts audited did not always appropriately track or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. District officials did not ensure an independent review of separation payment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Hammondsport Central School District – Investment Program (2024M-63)
… the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Bayport-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-userA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that … if you meet the service and age requirements (service retirement benefits); Benefits you may receive if you leave … service before you meet the age requirement for a service retirement benefit (vested retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that … if you meet the service and age requirements (service retirement benefits); Benefits you may receive if you leave … service before you meet the age requirement for a service retirement benefit (vested retirement benefits); Benefits you …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliSkaneateles Central School District - Online Banking (2019M-2)
… complete report - pdf] Audit Objective Determine whether District officials ensured online banking transactions were … banking receive Internet security awareness training. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Sagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … residents. The results of our audit and recommendations have been discussed with District officials and their comments, which appear in Appendix A, have been considered in preparing this report. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Annual Financial Report Filing Deadlines
… in a letter signed by the CFO and emailed to AFRFILE@osc.ny.gov , faxed to (518) 486-3146 or mailed to Office of the … Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate … fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle fuel … The storage tanks are inspected monthly. The Supervisor of Transportation and Business Manager should ensure fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Important Filing Reminders – Enhanced Reporting
… (RS2050-A) and mail them to the address listed at the top of the Report form. An Adjustment Report (RS2050) should only …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/important-filing-remindersMedicaid Program – Managed Care Payments to Unenrolled Providers
… enrollment process, the Department of Health (DOH) gains a level of assurance over the provider’s validity to provide … payments to providers. Key Findings Our audit found DOH does not monitor encounter claims to identify inappropriate … follows: We obtained PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersJefferson Central School District – Procuring Services (2021M-42)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the New York State … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his … so far in 2017. DiNapoli's office paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 … days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds