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State Comptroller DiNapoli Releases School Audits

… .  State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0

State Agencies Bulletin No. 415

… employees. Affected Employees All Inactive Employees with Overpayments (OVP). Overview The Payroll System provides … When an Employee is Terminated or Placed on Leave with No Pay : As soon as an employee is removed from the payroll or placed on leave with no pay, agencies will be required to review all …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employees

State Agencies Bulletin No. 1842.1

… information has been provided on the form and validate it against the existing information in PayServ or on record … should know their NYS EMPLID or be able to locate it on their pay stub, direct deposit advice or by signing … last 4 of the employee’s SSN must be verified to ensure it matches the employee’s name in PayServ. Last 4 SSN:   …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772

State Agencies Bulletin No. 1842

… information has been provided on the form and validate it against the existing information in PayServ or on record … should know their NYS EMPLID or be able to locate it on their pay stub, direct deposit advice or by signing … last 4 of the employee’s SSN must be verified to ensure it matches the employee’s name in PayServ. Last 4 SSN:  …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772

CUNY Bulletin No. CU-387

… Purpose To provide agencies with information for the manual processing of the salary … status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay Rate … retroactive adjustment for all miscellaneous earnings paid with Earn Codes ADJ , RGO , or SD7 if applicable. The Time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-alliance

DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses

… supplies that were not properly documented; $21,575 in Costco purchases that were not properly documented;  $13,027 …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expenses

State Agencies Bulletin No. 884

… Purpose To provide agencies with information about payment of vacation credits to those M/C employees who separated from … Per the resolution adopted pursuant to Section 6 of the Civil Service Law, Section 30.4 of Part 30 of the Attendance Rules in the New York State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-credits

Controls Over Cash Advance Accounts

… used Petty Cash Account funds totaling over $4,600 for employee payroll advances, which is prohibited by the …

https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accounts

City of Newburgh – Budget Review (B21-6-13)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13

State Comptroller Releases School District Audits

… officials are relying on the city council to approve a waiver to the city charter for the use of $10 million for operation expenditures rather than capital …

https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-audits

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)

… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …

https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… accounted for during the period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School … 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)

… totaling $24.9 million. The Board appropriated fund balance totaling $3.1 million from the 2012-13 to the 2014-15 … that result in the appropriation of unrestricted fund balance that is not needed and not used to fund District …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, totaling …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Washingtonville Central School District – Reserve Funds (2014M-45)

Washingtonville Central School District Reserve Funds 2014M45

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Elmira City School District – Financial Condition (2014M-348)

… for the period July 1, 2011 through September 24, 2014. Background The Elmira City School District is located …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348

Town of Lapeer – Budgeting (2024M-127)

… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory