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Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual contracts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Loans – Divorce and Your Benefits
… NYSLRS , unless the DRO on file specifically prohibits loans. If the member has an outstanding loan balance at … pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS … cannot apply a hypothetical loan reduction based on loans existing at the time of commencement of the divorce action, …
https://www.osc.ny.gov/retirement/members/divorce/loansSouth Lewis Central School District – Financial Condition (2016M-83)
… Lewis County. The District, which operates three schools with approximately 1,050 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term capital and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Mount Markham Central School District – Reserve Funds (2016M-73)
… Counties. The District, which operates three schools with approximately 1,055 students, is governed by an elected … the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Rondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s … located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates … fund balance. The District experienced operating surpluses from 2012-13 through 2014-15. During this time, revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring professional services for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131East Bloomfield Central School District – Online Banking (2016M-14)
… The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which operates two schools … Establish written online banking procedures as specified in Board policy. Designate one computer to be strictly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… is a public school financed by local, State and federal resources that is not under the control of the local school … which is located in the Town of Hempstead in Nassau County, is governed by an eight-member Board of Trustees. … School officials allowed employees to be hired and have contact with students prior to receiving fingerprint …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorGreenville Fire District – Investment Program (2023M-106)
… four objectives of a comprehensive investment program - legality, safety, liquidity and yield - when investing …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… Motors, the end of an historic strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and Ford, General Motors and Stellantis for … N.Y. to learn about the issues facing them and the auto industry, and I wrote to the companies expressing my …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… purpose of our audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February … Herricks Union Free School District Fuel Card Purchases 2014M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… seven-member Board of Education and operates two schools with approximately 1,100 students. Budgeted appropriations … obtained more than $1.6 million in new computer equipment with State and BOCES aid, resulting in no net increase in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentDryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the … Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… to Town policy. Not all vendor payments were in accordance with the contract amounts. Key Recommendations Review and … behalf of the Town. Ensure all payments are in compliance with agreed upon contract terms. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Hartford – Online Banking and Information Security (2016M-385)
… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… claims to recover part of the costs associated with these services. As a result, the District did not … for Medicaid reimbursement. District officials agreed with our recommendation and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of Seneca Falls – Cash Collections (2023M-57)
… Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash was not adequately or … Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57