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Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCollege of Staten Island - Examination of Fast Track MK LLC
… procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office … in accordance with Title 2, Part 6 of the New York Codes, Rules and Regulations. Train staff to conduct procurements in …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcSUNY Bulletin No. SU-356
… and changing SUNY 403(b) deductions, OSC has created a new automated process with SUNY’s Multi-Vendor Coordinator …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTiconderoga Central School District – Financial Condition (2013M-154)
… and Hague, in Warren County. The District is managed by a Board of Education comprising nine elected Board … of unexpended surplus funds and reserves. As a result, by the end of the 2011-12 fiscal year, the District had only …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund policy had not been updated and was inadequate because it did not … unaccounted-for cash totaling $3,563. Key Recommendations Deposit all cash receipts in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOdessa-Montour Central School District – Financial Condition (2016M-71)
… three schools with approximately 750 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71State Agencies Bulletin No. 238
… Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… the information may be obtained by subpoena. In accordance with New York State Civil Practice Law and … New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for … by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an attorney-issued subpoena . …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTown of Rutland – Water and Sewer Charges (2025M-30)
… adopt written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Comptroller DiNapoli Releases Municipal Audits
… from the bank accounts of the independently elected town clerk and justice. Village of Atlantic Beach – Cash … are no procedures to provide a review of timecards for office staff and supervisors. In addition, village officials … disbursements totaling $38,500. Town of Waterford – Town Clerk Collections (Saratoga County) The former clerk did not …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … of the general and school lunch funds. The general fund had deficits in the last three years while the school … deficits, potential litigation, potential buy back of retirement services, improper payments being made from the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsUnited HealthCare – Empire Plan Drug Rebate Revenue
… program from January 1, 2008 through December 31, 2013. In accordance with the contract, United is required to … 31, 2013, United remitted approximately $863 million in revenue that was derived from agreements with drug … and collection of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest … its early education center. Elmcrest is authorized by SED to provide preschool education services to children with … $18,264 in personal service costs, which consisted of bonuses and employee fringe benefits; $16,578 in overstated …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were allowable and … Sunshine Developmental via tuition payments based on reimbursement rates set by SED. SED periodically revises these rates based on the financial information reported by Sunshine …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-183
To provide instructions to agencies for processing United University Professions UUP Discretionary Salary Increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseComptroller DiNapoli Releases Municipal Audits
… charging leave accruals. Newfield Fire Company – Company Funds (Tompkins County) The board generally ensured that company funds were properly deposited and disbursed. However, the … Union Center Fire Company – Controls Over Company Funds (Broome County) Company controls are adequate to ensure …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… employees selected for review were appropriate. For a track coach, however, University officials did not enforce … unspent balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance … advances in installments – similar to the payback of a loan. The track coach may have violated the Public Officers …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expenses