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City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… most of the savings will be the result of grants and/or State aid received to help finance the acquisition and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business Units may receive …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLackawanna City School District – Financial Condition (2014M-119)
… multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… 1, 2011, to March 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The … appropriate transparency through the budget process with public disclosure. If District officials intentionally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… cash payments for a portion of those days that are unused at retirement. However, it appears the leave time records for … were less than the amounts allowed by 578.96 days, valued at $94,480, and 26.7 days, valued at $2,148. The former Superintendant was overpaid by $11,083 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s … the planned balances to be accumulated in each reserve and how the reserves will be used. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … for all District checks over $5,000. The Board has not developed and adopted policies, including a disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNorth Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … kindergarten through first grade and then pays tuition for its students to attend one of four other school … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up amounts … of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-18855b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… an inclusive workplace. Organizations that provide equal opportunities to wartime veterans and individuals with … into entry-level positions with the State. The Office of the State Comptroller is continuously recruiting for 55b/c …
https://www.osc.ny.gov/jobs/55bcThe Ex-spouse’s Payments – Divorce and Your Benefits
… retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified … to the ex-spouse. If the member is already receiving a pension benefit at the time the final DRO is submitted, the … note the specific retroactive date, and provide a payment schedule setting forth an additional deduction to be taken …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsComptroller DiNapoli Releases School Audits
… an adequate contract and separate service level agreement for information technology. Brasher Falls Central School … in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… have detailed records of collections and that receipts are deposited in a timely manner. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special … ended June 30, 2015, HSOR reported approximately $869,436 in reimbursable costs on its CFR for two rate-based preschool … the fiscal year ended June 30, 2015, we identified $7,958 in ineligible costs that HSOR reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Lewis County – Court and Trust Funds (2024-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1