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Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… complete report – pdf] Audit Objective Determine whether Salmon River Central School District (District) officials … audit school district salmon river …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialVillage of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Enforcement of Commission Orders and Other Agreements
… affordable, safe, secure, and reliable access to electric, gas, steam,telecommunications, and water services for New … the statutory authority to pursue civil penalties against gas and electric utilities. The Department’s responsibilities … and in some cases even lacks the equipment necessary to do so. For example, until 2019, the Department did not have …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) Auditors found district officials generally used a competitive process to … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsXII.10.D Monitoring Moving Services – XII. Expenditures
… to accomplish moving tasks. Policy References: NYS OGS Group 79004 – Moving Services Award #23140 (replaces #22723) … the authorization of the OGS’ Procurement Services Group or the agency representative. It is also necessary that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… ensure that health code requirements for registration and inspection were followed. Also, many of these facilities did …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just … of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An … can alert you to changes in expenditure trends and areas for possible improvement and investigation. The following are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Opinion 2002-7
… LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- … -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required … library may determine to accumulate library fund monies for capital purposes. The expenditure of such monies is not …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Avoca Central School District – Payroll (2025M-14)
… District (District) officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, … Audit Summary District officials generally paid employees’ salaries and wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage payments totaling $417,720 and determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Schodack Central School District - Extra-Classroom Activities (2019M-85)
Determine whether extra-classroom activity funds (ECA) were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/schodack-2019-85.pdfViolating the Terms of a DRO – Divorce and Your Benefits
… a member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO … in accordance with RSSL Section 803-a is case specific and involves a review of all relevant matrimonial action … the judgment of divorce, stipulation of settlement and/or separation agreement, and all filed DROs. If the …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droState Agencies Bulletin No. 610
… OSC's Office Services by telephone at 518-474-3438 or by fax at 518-473-4560 to request a supply of the form. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesOpinion 2003-1
… to town water district) WATER DISTRICTS -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), the cost of an extension to a town water district is charged … may be determined by the town board. You ask whether the cost of an improvement for an extension to an existing town …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… SED's efforts in this area. "Students who frequently miss school are often disengaged, falling behind academically and at risk for dropping out of school entirely," said DiNapoli "The State Education Department is doing well cautioning parents and school districts about the perils of chronic absenteeism. But …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… established long-term capital and financial plans to address the Town’s Highway Department equipment and … capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them . As a result: 10 of the 15 pieces of major …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Herricks Union Free School District – Overtime (2019M-127)
… officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid overtime to 10 custodial … of total overtime paid to these employees, primarily for non-emergencies. However, with appropriate scheduling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127