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Wyandanch Union Free School District – Budget Review (B23-7-1)
… when a school district is authorized by a special or general law to incur debt to liquidate an operating … appropriations; this appropriation is $3.4 million, or 43 percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million average health …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Central Islip Union Free School District – Financial Management (2013M-380)
… these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… District officials have not identified opportunities to reduce student transportation cost by performing appropriate … the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations … outside the District with neighboring districts and reduce the number of spare buses in the District fleet to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andReview of Advance Contract Payments
… performance to ensure they expended the advanced funds in accordance with the terms and conditions of the … monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of the … detailing how these contractors expended the advanced funds they received. As a result, SED did not have assurance …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsState Agencies Bulletin No. 994
… PayServ application. It contains topics that provide step-by-step instructions for entering transactions as well as … Topics can be viewed in either Player mode or HTML format by selecting the "Help" hyperlink located in the upper right … and Know It? See It! – This mode enables the user to learn by watching an animated demonstration of tasks being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
Village of CastletononHudson Internal Controls Over Information Technology and Online Banking 2013M59
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ … total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with guidance from the NYSLRS legal counsel. The template will generate a customized proposal based on a … status using specific information the member provides. Template selections must mirror the agreements reached …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateUse of Vendor-Supported Technology
… including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Department codes in the SFS. … is seven numeric characters in length. Ranges are assigned to agencies/entities to keep the values unique across the State. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used to … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Town’s various cash receipts and disbursements processes for the period January 1, 2013 through June 26, 2014. … Town Board. The Town’s 2014 budgeted appropriations for all funds total $540,615. Key Findings The Board did not … The Board did not adopt detailed policies and procedures for its budget process to ensure the development of the most …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… the Village Board. Total expenses for the 2013-14 fiscal year were approximately $510,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRichland Fire District – Board Oversight (2016M-374)
… insurance tax, known as foreign fire insurance money, was placed in the District’s general fund checking … ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it will not be commingled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… service costs grew by 45 percent for the period and now are 12.9 percent of annual revenue. It appears that the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Saranac Central School District – Payroll (2015M-298)
… the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac … for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298