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Refunding Local Debt
… in the attached Debt Issuance Approval Request Form . Very truly yours, _________________________________ [Chief …
https://www.osc.ny.gov/debt/refunding-local-debtPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … six schools with approximately 4,500 students, is governed by an elected five-member Board of Education. Budgeted … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… the District’s average gasoline and diesel fuel purchases for almost 11 months. We found: The District could have saved … Procure fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering … include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials agreed in part …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19State Comptroller DiNapoli Releases Municipal & School Audits
… budgeting practices were not transparent and resulted in the district exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Becoming a Participating Employer – What Every Employer Should Know
… System (PFRS). NYSLRS staff will help you get started with what you need to know to work with NYSLRS, including … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and … The Board has not entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s … that the Town should maintain. Develop and adopt budgets with realistic estimates of revenues and expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP … “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was … This Section explains the appropriate types of transactions and required Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewRensselaer County – County Bridge Maintenance (S9-13-6)
… determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for … is responsible for the maintenance and monitoring of bridges. This Department includes a County Engineer and a … engineer who are directly involved with the oversight of bridges. The Department’s operating budget was $9.9 million …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves … Board’s audit instead of the specific exceptions allowed by Town Law. Key Recommendations Establish a proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… 2014-15 to 2017-18. Three teachers were paid stipends at rates not established by a collective bargaining agreement … necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a CBA, employment contract or Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates one … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or … reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Comptroller DiNapoli Releases School Audits
… and the Stockbridge Valley Central School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … However, district officials paid more than $11,000 in federal, state and local taxes on fuel purchases because …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… and reported and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. … President, Treasurer and Secretary. Company expenses for January 1, 2012 to October 8, 2013 included the following … all bills," it is unclear what bills are being approved for payment. The majority of payments made by the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised Payroll Certification Form. AC 3202 … Law, the Office of the State Comptroller must audit and verify that the payroll submitted every Pay Period by each Agency is certified and authorized by a preapproved designated Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsHourly Based Information Technology Services
… as $72.29 per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate … it paid the correct hourly bill rates. In particular, OGS does not ensure the HBITS vendors fulfill their contractual …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesDelaware County – Court and Trust Funds (2022-C&T-2)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56SUNY Bulletin No. SU-142
… Increases. Affected Employees SUNY M/C employees in Bargaining Units 13 and 40 Background Chapter 10 of the … Discretionary 3% and 1% 2007 Increases for M/C employees in Bargaining Units 13 and 40. Effective Date(s) Payments may be made in Pay Period 26, paychecks dated 4/16/08 Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-142-discretionary-increases-suny-management-confidential-mcTitle IV-E Foster Care – Federal Funding and New York
… manual for details). Funds to New York City The City’s latest projections, released in January 2025, include …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careState Comptroller DiNapoli Releases School District Audits
… Officials paid BOCES $539,644 for information technology services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of each … 1, 2020 and Dec. 31, 2021, the district paid a third-party vendor $54,996 to process the district’s Medicaid claims. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits