Search
State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … based on nonresident tuition rates calculated by the New York State Department of Education, but the district’s … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… Credit Cards (Albany County) Auditors reviewed 128 credit card claims and found the claims auditor did not audit 83 … County) As of June 30, 2016, unrestricted fund balance totaled $2.6 million and was 15 percent of 2016-17 … years 2011-12 through 2015-16, the board appropriated fund balance totaling $4.9 million to fund operations. However, …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 837
… the W-2 that will be issued in the current year. A Credit Statement will be issued to the employee for use in filing … information, OSC will issue Form W-2c and provide a Credit Statement directly to the employee. Form W-2c . Box 1 (Wages, … 831 (Monthly Processing of Form W-2c (Corrected Wage & Tax Statement) issued on July 25, 2008 for more information. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andState Agencies Bulletin No. 1856
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2021. Outreach to employees with uncashed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1856-schedule-submitting-2020-year-end-returned-checksDiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of … in 2014 alone, according to a report released today by New York State Comptroller Thomas P. DiNapoli. In conjunction with the report, DiNapoli released 11 new audits that identified more than $6.7 million in public …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-13
… However, even if that exception applies or the mayor resigns his position as vice-president, he would be deemed to …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… is a profit corporation and which represents the city in a lawsuit would have a prohibited interest in the contract … further state that the city has been represented in the lawsuit by another firm but that the principal lawyer … city retains your law firm to represent the city in the lawsuit. Article 18 of the General Municipal Law (§§800 et …
https://www.osc.ny.gov/legal-opinions/opinion-88-75North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… complete report - pdf] Audit Objective Determine whether Town officials purchased goods and services economically. … whether the Supervisor safeguarded cash. Key Findings Town officials purchased a fire truck for more than $300,000 … purchases. Provide adequate oversight of the bookkeeper. Town officials agreed with our recommendations and indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Scio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Town of Elmira – Audit Follow-Up (2015M-226-F)
… an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.6 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fBaldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingLima Public Library – Procurement (2017M-295)
… was to determine whether Library officials procured goods and services economically for the period January 1, 2016 … Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted … a procurement policy to provide guidance for officials and employees for the procurement of goods and services not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Lewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Averill Park Central School District - Payroll (2018M-255)
… to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Jamesport Fire District - Gasoline Inventory (2019M-04)
… gasoline and obtain a vendor contract to ensure the price paid is accurate. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… properly accounted for the financial operations of the civil division (Division). Key Findings Department and … Department properly accounted for the financial operations of the civil division Division …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Hornell City School District - Financial Management (2019M-38)
… reserve balances were excessive. District officials did not develop comprehensive written multiyear financial or … the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38