Search
Canandaigua City School District – Procurement (2022M-141)
… – pdf] Audit Objective Determine whether Canandaigua City School District (District) officials competitively procured … Determine whether Canandaigua City School District District officials competitively procured the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… pdf] Audit Objective Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements … Determine whether the Ogdensburg City School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Bellmore Union Free School District – Payroll (2023M-129)
… recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Dryden Central School District - Cash Management (2020M-61)
… earnings for the District. Officials did not develop and manage a comprehensive investment program. Officials did not … investment options. Key Recommendations Develop and manage a comprehensive investment program. Prepare monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Report 2019-S-64 ). About … materials have many beneficial medical, industrial, and academic uses. Radioactive materials can be used safely …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… 13 years ago. Limit student information and financial application access rights and permissions based on a user’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… tag number. The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentArchived Publications
… on December 31, 2014 - 9/23/15 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/29/15 … Calendar Year Entities - 9/24/14 Fiscal Stress Monitoring Summary Results: Common Themes for Villages - 2/07/14 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/16/14 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… Comptroller's Division of Investigations, along with Mark Spencer of the Attorney General's Investigators Bureau, which …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyOpinion 93-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … Whether the term outstanding indebtedness as used in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background … which was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed … reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followService Credit for Tiers 2 through 6
… the pension benefit you receive will be directly related to your retirement service credit. As a NYSLRS member, you earn … is a core component of your New York State and Local Retirement System (NYSLRS) membership. It determines when you … Retirement System members earn service credit for employment …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6DiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… to rely on ample rainy day funds to offset the low growth in revenue, but others must examine their budgets to determine where they can limit spending or cut costs in order to stay under the cap.” The tax cap, which first … year, school districts and the 10 cities of Amsterdam, Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceComptroller DiNapoli Releases School Audits
… District , Mount Markham Central School District , Nassau County Board of Cooperative Educational Services , New York … . Albion Central School District – Budgeting (Orleans County) District officials did not prepare accurate budgets … The assistant superintendent of business stated the board wanted to partially fund the district’s future OPEB. However, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… [read complete report – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 … debt service expenditures. District officials agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Inlet Common School District – Claims Processing (2023M-180)
… and payment. Board members did not document the date that they authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Chautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3