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Olean City School District – Reserve Funds (2022M-187)
… officials properly established the District’s nine general fund reserve funds totaling $10.9 million but did not use the … funds that may have been used in a more beneficial way. Key Recommendations Adopt a comprehensive written … B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Johnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfDunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… were not addressed. Key Recommendations Ensure all claims are audited and approved by the claims auditor prior to payment, and that BOCES claims are audited by the Board or an independent party. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Affidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0ESD Real Property Audit (2022-S-14) - Interactive Map
… ESD Real Property Audit 2022S14 Interactive Map …
https://www.osc.ny.gov/state-agencies/audits/esd-real-property-audit-2022-s-14-interactive-mapMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdfHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… officials established adequate controls for managing business office network user accounts to help prevent … District officials did not properly manage network user account controls to help maintain continuity of business office operations and prevent unauthorized computer …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsOpinion 91-6
… Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy , 60 Misc 2d 579, 303 NYS2d 170; …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 2009-2
… property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… – pdf] Audit Objective Determine whether Lynbrook Union Free School District (District) officials ensured students … Determine whether Lynbrook Union Free School District District officials ensured students …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Audit Advisory Committee
… pursuant to regulation (11 NYCRR 136-2), reviews and reports to the Comptroller on the annual internal and external audit processes related to the Retirement System and the Common Retirement Fund and on the Comprehensive … Reviews and reports to the Comptroller on the annual internal and …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeWilliamsville Central School District – Financial Management (2022M-193)
… audit school Williamsville financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Opinion 89-49
… that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of … 2402(2), respectively, relate to the fee schedule for the filing of petitions to " commence a proceeding for probate of … proceeding. It is commenced independently by the filing of a petition and personal jurisdiction upon …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Town of Deerpark – Real Property Tax Collections (2017M-277)
… Key Recommendations Remit collections to the Supervisor on a weekly basis. Retain documentation showing tax payments …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfCanaseraga Central School District - Financial Management (2019M-104)
… 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/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104