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Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental … State Education Department (SED) regulations. One of the 12 recommended components of mental health that educators … offered to the high school teaching staff. Five of the 12 recommended components of mental health that educators …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkTown of Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … data and historical trends. Appropriate fund balance when needed. Reduce unrestricted fund balance amounts to …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents … affecting the State. This report fills an information need not met by the traditional, more detailed financial … balance and making required debt service payments and pension contributions. The Office of the New York State …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportSweet Home Central School District – Financial Management (2022M-166)
… [read complete report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … on issues raised in the District’s response. … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Meadow Union Free School – Overtime (2022M-118)
… officials exceeded the Department’s overtime budget from 2018-19 through 2021-22 by $1,107,396. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department … 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417State Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditChenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and 2012-13 fiscal years were not structurally balanced to include recurring revenues to finance recurring expenditures. Although the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Personal Income Tax Refunds
… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed during the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, 2013. … during normal work hours. There is no established deadline when a request to earn comp time form should be submitted, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bethpage Union Free School District – Leave Accruals (2015M-100)
… totaled $62.7 million. Key Findings The District did not have written procedures for maintaining leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Key Findings Budgets from 2010-11 through 2012-13 relied on significant amounts of appropriated fund balance and … to report the claims audit findings directly to the Board on a regular basis. … Bay Shore Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsState Agencies Bulletin No. 344
… The federal government provides a credit or an income tax refund to employees who earn low or modest wages if they … report identifies employees that must have their federal tax records changed if a new W-5 is not filed. If you have … on this report, the EIC must be canceled on the Employee Tax Data panel effective with the first payroll check for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditHancock Central School District - Non-Resident Student Tuition (2021M-208)
… approved Wayne Highlands NRT rates that were less than the New York State Education Department (SED)’s maximum allowable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the … paid a total of $40,253 and did not document the rationale for the process that was followed. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationHorseheads Central School District – Network Access Controls (2021M-127)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … As a result, officials were unable to determine exactly what services they paid for, if the District was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Pompey Hill Fire District – Financial Management (2021M-136)
… [ read complete report - pdf ] Audit Objective Determine whether the Pompey …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… leadership is crucial at this point in our history to beat back the virus and to safely get us back to a more normal way of life. Based on what I’ve seen in … I’m confident Governor Hochul can help us achieve this. I look forward to working with her and moving New York …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-address