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Town of Sherburne – Budgeting (2025M-3)
… our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… and eight deposits totaling $16,778 had inadequate or incomplete documentation. Thirty-nine deposits (58 … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsShelter Island Union Free School District - Fund Balance (2020M-23)
… District officials have not appropriately prepared or implemented corrective action plans (CAPs) to previous … Discontinue appropriating fund balance that is not needed or used to fund operations. Review the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Waterloo Central School District - Financial Condition Management (2019M-137)
… for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… officials agreed with our findings and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… similar to the amounts received by other classes or groups of NYSARC employees; $55,387 in excess executive …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… a not-for-profit State-approved private school established in 1986. ABC is approved by SED to operate preschool Special … for preschool special education services through rates established by SED. The reimbursement rates are based on financial information that …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Birch’s CFR for the fiscal year ended June 30, 2013, and included certain … The compensation for the three executives exceeded SED’s reimbursement limits for the preschool cost-based programs; … and make the appropriate adjustments to Birch’s CFRs and reimbursement rates, as warranted. Work with Birch officials …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman … reported 336 active or closed bank accounts, including 14 at Lehman. In addition, Lehman-affiliated entities also had …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Comptroller DiNapoli Releases State Audits
… for one. Auditors identified two accounts that were not on CUNY’s list. These findings point to weaknesses in the …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… Ineligible Members (Follow-Up) (2021-F-17) An audit issued in August 2020 identified $18.2 million that was paid for … in a timely manner. The corporation could improve post-construction performance and maintenance monitoring to … the office adequately monitors construction management contracts to ensure that the terms and requirements are met, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsArea #7 – Access Controls – Information Technology Governance
… to limit who can view electronic files containing employee names and Social Security numbers. The first step in … compare the list of current active employees (i.e., employee master list) to the list of network user accounts to … analysis by IT or management personnel. Where possible, system administrators should monitor attempts to access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsComptroller DiNapoli Releases Special Education Audits
… should have disclosed. State Education Department: Story Place Preschool Inc., Compliance with the Reimbursable … For the year ended June 30, 2014, auditors determined Story Place reported $5,150 in personal service costs that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsState Agencies Bulletin No. 749
… the 2003-2007 bargaining agreement between the State of New York and the Public Employees Federation provide for the … following eligibility criteria: The employee’s base annual salary is below the Job Rate for their current position; and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesState Agencies Bulletin No. 713
… Advance in October 2006; and was rated “Satisfactory” or its equivalent on the employee's last annual evaluation … to grade employees whose status on 3/29/07(Institution) or 4/5/07 (Administration) is Active, on Paid Leave of Absence (except Sick Leave) or on Workers’ Compensation Leave. Performance Advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/713-april-2007-performance-advances-graded-and-ns-equated-employees