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Oysterponds Union Free School District - Financial Management (2019M-217)
… or four to seven times the statutory limit. Moreover, when unused appropriated fund balance is added back, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Tri-Valley Central School District - Financial Management (2020M-17)
… was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsSpackenkill Union Free School District – Professional Services (2021M-89)
Determine whether Spackenkill Union Free School District District officials sought competition for the procurement of professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89IX.7.J Final Reports – IX. Federal Grants
… submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of … the submission of reports either programmatic financial or both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsAlexander Central School District – Financial Management (2020M-64)
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Village of Maybrook – Financial Condition (2020M-54)
… revenue estimates and monitor and adjust budgeted revenues when warranted. Ensure adequate fund balance is available …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Acceptable Time and Attendance Systems – Legacy Reporting
… to certify the information is correct. (Elected officials do not have supervisors.) Examples include: Hard copy (paper) … by the official; and Punch cards. Employees Who Do Not Participate in a Time-Keeping System Some employees, such as salaried …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsJefferson Central School District – Fund Balances (2015M-236)
… by an elected five-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year … levels and long-term plans for the District’s unrestricted fund balance and reserves. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use the reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Piseco Common School District – Authorized Investments (2023M-172)
… the District’s attorney and consider market conditions to place unauthorized investments in authorized accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172II.2 New York State Accounting Policies – II. New York State Financial Accounting
… Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting as are necessary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… result: 60 employees were credited with either more leave days (209) or less leave days (143) than what they were entitled to. Three employees’ vacation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Contract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: Pursuant to Labor Law § 220-i, … approval, a contractor’s timely proof of certificate of registration must be provided with the contract documents in … that they must ensure that subcontractors also meet the registration requirements before commencing work on a covered …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesBank Street College of Education – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized by SED to … cost-based programs. During the 2013-14 school year, the Center reported serving 73 children in its SEIT program and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualSelected Management and Operations Practices (Follow-Up)
… of implementation of the 12 recommendations included in our initial report, Selected Management and Operations … New York State jobs and agree to make capital investments in their businesses in accordance with legislative guidelines. RNY makes … of implementation of the 12 recommendations included in our initial report Selected Management and Operations …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… of their platform users must abide. The Fund has co-filed a shareholder proposal with Arjuna Capital at each company … of social media users are at risk of being exposed to fake news, hate speech and sexual harassment if these … will simply leave. It is high time investors have a transparent view into the scale of abuses on the platform …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersOpinion 93-31
… the members of the board of commissioners of a recreation district in commuting from their residences to the place … whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from their residences … the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter 78 of the Laws …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 91-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … tax on rents paid by tenants of properties located within the village or an occupancy tax on renters of real property within the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-54