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Comptroller DiNapoli Releases School Audits
… or wages. Dobbs Ferry Union Free School District – Reserve Funds (Westchester County) The district has a reserve fund … guidance on how to establish, fund and maintain reserve funds, and all reserves were funded at reasonable levels. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Cost-of-Living Adjustment – State Police Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentScarsdale Union Free School District – Overtime (2022M-105)
… approved, District officials did not monitor overtime to ensure it was accurate. Had officials established adequate controls, the District’s overtime costs may have been reduced by at least $167,000. As a result, … scheduling, over $155,516 of these overtime payments could have been avoided or reduced. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … which resulted in operating surpluses. Town officials have not developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term financial and capital plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Southampton Union Free School District – Financial Management (2024M-43)
… and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund balance and reserve funds. We determined that the Board and District officials: … balances are necessary and reasonable, and use any excess funds identified to benefit residents in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43City of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… elected five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Comptroller DiNapoli Releases School Audits
… annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsEligibility, the Benefit and Filing – Career Plan
… of your FAS for each year of service credit. If you made voluntary annuity savings contributions, your benefit will also include an annuity purchased by those contributions and the interest earned. The contributions …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… the date the faculty advisor brought the funds to the Business Office. We reviewed 20 disbursements totaling … Ensure that cash advances are approved by the appropriate District officials. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTown of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls … disaster recovery plan. Town officials did not have a comprehensive hardware inventory, and IT staff did not … online banking policy and ensure that someone who does not have the ability to make transfers performs timely bank …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Lyncourt Union Free School District – Information Technology (2020M-121)
… user accounts to ensure unneeded network user accounts are disabled. Assess all network user accounts with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Town of Marathon – Town Clerk (2022M-143)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and accurate manner . As a result, the Board’s … remit and report collections to the appropriate parties in a timely manner. Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143State Comptroller DiNapoli Releases Municipal & School Audits
… and for village purposes. Barker Central School District – Payroll (Niagara County) Employee compensation payments were … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors determined that seven employees …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-7
… certified or registered pursuant to article 30 of the Public Health Law. In the two former instances, the contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 97-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Installment Purchase … districts, to enter into "installment purchase contracts" in accordance with the provisions of that section (see … purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter 258 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Agencies Bulletin No. 2110
… is to provide agency instructions for processing the April 2023 Longevity Payment for Long-Term Seasonal Employees. … Balance: Leave blank *The End Date field can be left blank since PayServ does not automatically include the earnings in … the employee remains in an eligible seasonal position. Since PayServ does not include these monies in the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2220
… contained in the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2023-2026 Agreement between the State of New York and the Public Employees Federation (PEF), a lump … to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesGermantown Fire District – Board Oversight (2014M-166)
… of our audit was to examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. Background The Germantown Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Alfred – Information Technology (2017M-236)
… and that the training is updated whenever the IT policies are updated. … Village of Alfred Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236