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Cost-Saving Ideas: School District Auditing – External Auditor
… performs the legally required financial statement audit and renders an opinion on whether the financial statements … auditor It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use … Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, … by submitting a receipt which specifies the purchase date, amount, location, reason, item description, and the purchaser’s name. However, this policy does not require bonding insurance for all individuals who …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Cuddebackville Fire District – Board Oversight (2024M-94)
… financial decisions. Complete, accurate and reliable accounting records were not maintained. For example, the … balances differed from the ending cash balances in the accounting records by $638,485.The Board also used … Ensure the Treasurer maintained complete and accurate accounting records. Request or receive regular financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Releases School Audits
… City School District , Fulton City School District , Perry Central School District and the Sachem Central School … have also adequately segregated wire transfer duties. Perry Central School District – Financial Management (Wyoming …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Pawling Central School District – Selected Financial Activities (2012M-185)
… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. … Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 98-20
… An otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire company of a fire district fire … may not include training requirements inconsistent with the provision of General Municipal Law, §209-c which, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Oversight of the Pesticide Reporting Law
To determine the accuracy and completeness of the Department of Environmental Conservations pesticide reporting database from selfreported information received under the Pesticide Reporting Law for the period January 1 2013 through December 31 2015 and to determine the status of the
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… sound fiscal and administrative practices and a disregard for the interests of taxpayers,” said DiNapoli. “Instead of … aide, a homeless liaison and a parent liaison did not meet minimum qualifications for their positions and an assistant … including ensuring and documenting that employees meet the minimum education, experience and certification requirements …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtDiNapoli Examines Faltering LinkNYC Program
… space on the kiosks and is required to pay the city each year either a flat annual fee or half of its gross annual … Starting Sept. 17, 2018, DoITT allowed CityBridge a one-year deferral of its annual payment. When the year ended, CityBridge did not pay the past amounts due or …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programElementary and Secondary Education – 2022 Financial Condition Report
… to Support New York Schools According to the Division of the Budget, schools have received or are slated to receive … York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State … in Nation in Per Pupil Spending For the 2019-20 school year (SY), the most recent year for which data are available, …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationLocal Government Ethics
… the current conflict of interest and ethics laws covering local governments in a number of ways including, but not limited to, … and expanding the issues required to be addressed in local codes of ethics to include nepotism. Memo Bill Text …
https://www.osc.ny.gov/legislation/local-government-ethicsAccidental Disability – Special 20- and 25-Year Plans
… to perform your job as the natural and proximate result of an on-the-job accident not due to your own willful … you may be eligible for this benefit regardless of the amount of service you have. “Accident” has a specific … the accidental disability retirement benefit is a lifetime pension. The benefit is equal to 75 percent of your FAE, plus …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityOther Bulletin No. 49
… (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 4/1/2018 Salary Schedule) as of 03/31/2019; and Did not have a … Change from a Non-M/C Position Where the Employee’s Salary was Equal to or Greater Than Job Rate to an M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up) (2024-F-5)
To assess the extent of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based Services Under the Transformation Reinvestment Plan Report (2021-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f5.pdfReview of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15)
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15.pdfMedicaid Program - Medicaid Payments to Medicare Advantage Plan Providers (2016-S-54)
To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s54.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfElection Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdf