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Alfred-Almond Central School District - Financial Management (2019M-131)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Greater Johnstown School District - Payroll (2018M-267)
… - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Audit Results District … employees were accurately paid their approved salaries and wages. We reviewed all payroll records for 35 employees … the audit period. District officials effectively designed and implemented procedures to ensure that compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Little Falls City School District - Financial Condition Management (2019M-67)
… limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated operating surpluses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Hornell City School District - Financial Management (2019M-38)
Determine whether the Board adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelRemsen Central School District - Claims Audit Process (2019M-86)
… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Ausable Valley Central School District - Claims Auditing (2018M-190)
… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Local Government 2020 Census Interactive Dashboard
… Find information on your community and school district with our interactive data tools …
https://www.osc.ny.gov/local-government/2020-censusPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not … totaling $8,205 from a company owned by a District employee. Although this did not result in a prohibited conflict of interest, the employee did not disclose his interest in the company in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was … based on realistic estimates that include amounts intended to fund reserves and develop and adopt comprehensive … and capital plans. Use money in the debt service fund to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-statePine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… or have mitigating oversight. The Board should ensure that interim financial reports are reviewed to detect errors in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… balance for the payroll bank account did not reflect the true cash balance. The bank reconciliations were reviewed by … balance shown on the District’s books represents the true book balance. Ensure the review of bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankLife Changes: What If I Work After Retirement?
… affected. If you still have questions or concerns, please contact us . As always, my staff and I are here to help. … retirement benefit. Please read this booklet carefully and contact us before returning to work if you have questions. … you expect to earn more than the limit and your daytime phone number in case we have questions. Note: School …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementCharter School of Educational Excellence – Information Technology (2023M-174)
Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/charter-school-of-educational-excellence-2023-174.pdfThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfDiNapoli Appoints Top Retirement System Staff
… of Science degree. She resides in Niskayuna. Her salary is $152,000. Whinnery first joined the State Comptroller’s … and Director of Member and Employer Services. She is leading the multi-year, multi-million dollar effort to replace the current member benefit system. She is known for her broad depth of knowledge of complex …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffOverview – State University Police Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … payments from private, non-governmental entities.** *For Tier 5 and 6 members, the total amount of overtime that can …
https://www.osc.ny.gov/retirement/publications/1823/overviewDiNapoli Releases Fiscal Stress Scores for 17 Cities
… between March 31 and July 31. “Whether a municipality is impacted by economic challenges or structural budget imbalances, our monitoring system is producing data that can help better predict fiscal … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesIntroduction to IT Governance – Information Technology Governance
… Many local governments and schools invest a considerable amount of resources into … systems including, but not limited to, costs for computers and related hardware equipment, software, Internet access, … increase the odds that your systems and data will remain safe. Management, including the governing board, is …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance