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Comptroller DiNapoli Releases School Audits
… School District – Procurement of Professional Services (Ontario County ) The district did not properly seek competition for … Central School District – Payroll (Montgomery County) District officials did not adequately segregate …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Oakfield-Alabama Central School District – Procurement (2024M-103)
… the goods. Officials also paid $8,641 for software it did not need because they did not cancel the software …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103State Agencies Bulletin No. 1184
… and procedures for processing the 2011-2012 and 2012-2013 SSU BU01 Deficit Reduction Plan Affected Employees Employees in Bargaining Unit 01 – Security Services Unit (SSU) except those listed below The 2011-2012 SSU BU01 Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the goods and services … were ordered. The claims auditor approved the claims for these 12 purchases with supporting documentation that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mLake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Poughkeepsie City School District – Information Technology (2019M-166)
… with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and … and have initiated or indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Opinion 94-31
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash … of Education, 34 AD2d 351, 312 NYS2d 252; Coates v City of New York, 76 Misc 2d 769, 351 NYS2d 906). Accordingly, in our …
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… the 2025-2029 program, crowding out other investments. Setting priorities for the next capital program and being … uncertain if those plans will be accelerated or put off, given funding uncertainties. The Interborough Express … every revenue dollar (15%) of its operating budget to pay off debt. At a low-end target of 13% of revenue, the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosLittle Falls City School District - Financial Condition Management (2019M-67)
… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67City of Yonkers – Budget Review (B23-6-5)
… general fund budgeted appropriations. This amount may exhaust the current amount budgeted, leaving a limited … of the District’s budgeted appropriations. This amount may exhaust the current amount budgeted, leaving a limited …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5State Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing … of garnishment refunds. Affected Employees Employees who have had a garnishment satisfied and are due a refund as … Employees will no longer receive a separate check mailed to their home, but will have the refund included in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsPayment for Service Credit – Article 14 Benefits
… contributions. Optional costs are payments you choose to make to purchase credit for a period of previous or military service. Once you have made payment and have accrued two years of service credit as a … your paycheck until August 3, 2009. You would then need to make payments for July 13th through August 3rd. … Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewHoneoye Central School District - Information Technology (2019M-9)
… Employees stored personal data, such as photos, videos and music, on District computers. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Patterson - Information Technology (2020M-37)
… Town officials ensured the Town’s information technology (IT) systems were adequately secured and protected against … and loss. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Eligibility, the Benefit and Filing – New Career Plan
… You must have at least five years of service credit after July 1, 1973. You are eligible to retire with full … benefit between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingSUNY Bulletin No. SU-353
… 13) who meet the eligibility criteria and are selected by the campus president are affected. Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for all eligible … In addition, Chapter 190 of the Laws of 2023 provides for a salary increase comprised of one percent (1.00%) for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveSt. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… that they have begun to initiate corrective action. … St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Argyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106