Search
Central Valley School District - Separation Payments (2018M-153)
… employees during the audit period and found that, except for minor discrepancies, the payments were accurately paid in … review of separation payment calculations was performed for all payments processed in the payroll system during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Accounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when processing utility invoices for … that some Business Units are not separating commodity and transmission charges when processing utility payments. … ensure the ChartField String (charge line) is correct and appropriate based on the goods and services purchased. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsComptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) … BOCES Marion Central School District and the Valley Stream Central High School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Saugerties Central School District – Extra-Classroom Activities (2017M-77)
Saugerties Central School District ExtraClassroom Activities 2017M77
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Attica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … a comprehensive written plan that communicates the need for maintaining certain reserve balances, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Parkland Alienation (2014-MS-5)
… Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead [pdf] , Orangetown [pdf] ; the Counties of … 31, 2013. Background "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of … municipality must receive prior authorization from the New York State Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … officials did not ensure that all employees were qualified for their positions. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Accounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … Act. Please see the GFO , Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look forward to finding new … worlds: the superior economic management of a developed market, but with emerging market growth characteristics. Despite the numerous …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeShelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132State Comptroller DiNapoli Releases Municipal & School Audits
… found 38 capital assets worth $47,000 did not have their location listed. In addition, although required annually, the … activity of projects undertaken; periodically reconcile water and sewer receivable control account balances to the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-3292022 Virtual Lunar New Year Celebration
… of people to the area for its annual parade, cultural festival and fireworks. Comptroller DiNapoli's Economic …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationWyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local government … reimbursement for certain out-of-network claims is 80 percent of the R&C rate for the service. R&C rates are … January 1, 2017 through December 31, 2018, United paid over $416 million for 255,807 out-of-network claims based on …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… $12.6 million and found that the Board did not properly award two of these contracts − for public works projects and … bid and properly awarded as required. Ensure that project requirements and costs are properly planned before … oversight of the Engineering Department, approve all project decisions, and monitor the work performed by …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293