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Opinion 2005-9
… 2102-a: A board member of a central high school district who is also an elected member of a component school district … whether a board member of a central high school district, who is also an elected member of the board of a component … of a “board of education” of a school district or a BOCES who is elected or appointed for a term beginning on or after …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9DiNapoli: Too Many Subway Stations Need Repairs
… stations are in disrepair and New York City Transit’s repair program is progressing too slowly, according to a … 1-in-4 had most or all of their station components in good repair. “New York City Transit reports it is making progress … under 3 to be free of defects and in a “state of good repair.” Components rated 3 or higher are worn or damaged. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsXII.8.G Payment Methods – XII. Expenditures
… The agency requesting the one-day ACH payment must email [email protected] , [email protected] … expedited payment arises. The agency must explain in the email the need for the expedited payment. An error free, … recurring wire payments to a vendor, the agency should contact OSC’s Bureau of State Expenditures at (518) 474-4868 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsState Comptroller DiNapoli Releases School Audits
… the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Bellmore-Merrick Central High … The board has developed an acceptable-use policy and an email policy. However, the acceptable-use policy does not address computer users who do not use the district’s …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Accountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … totaling $2,529, that were either not for legitimate business purposes or lacked adequate assurance that the charge was solely for legitimate business purposes. Key Recommendations Determine the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesAlfred State College of Technology – Selected Employee Travel Expenses
… ending March 31, 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling … of Interest State University of New York College at Cobleskill – Selected Employee Travel Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesWyandanch Union Free School District – Budget Review (B24-7-2)
… proposed 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2012 through August … Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not always formally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333State Comptroller DiNapoli Releases School District Audits
… establish adequate information technology (IT) controls to protect against unauthorized use, access and loss. … officials did not maintain accurate, complete and up-to-date hardware and software inventory. Officials did not … IT control weaknesses were communicated confidentially to officials. White Plains City School District – Financial …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsShelter Island Union Free School District –Financial Condition (2014M-132)
… than the allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … officials were not following the policy. The unemployment insurance reserve was funded at an excessive level that was …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionFire Island Union Free School District – Leave Accruals (2015M-289)
… Fire Island Union Free School District Leave Accruals 2015M289 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August … thus negating any benefit the appropriation of fund balance would have in reducing fund balance or the property …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… GreenburghNorth Castle Union Free School District Financial Management 2018M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementPort Jefferson Union Free School District - Claims Processing (2018M-055)
… system to audit vouchers prior to payment. Noteworthy Achievements We reviewed 60 general fund claims totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Hampton Bays Union Free School District - Claims Processing (2018M-68)
… Hampton Bays Union Free School District Claims Processing 2018M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-services