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School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
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)
… Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany County and the … officials appropriated fund balance each year, none of it was needed because District officials overestimated … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be …
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
… payable to Verizon for landline services may delay payment crediting and Business Units may experience … with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. Due to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s … 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless … time the final DRO is submitted, the ex-spouse’s payments will begin after we calculate their distribution. Payments …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsInternal Control System Components
… Office of Temporary and Disability Assistance’s (Office) management of its internal control system appropriately … the Office of Temporary and Disability Assistances Office management of its internal control system appropriately …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 … School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in …
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)
… transparency through the budget process with public disclosure. If District officials intentionally continue to …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s … receive cash payments for a portion of those days that are unused at retirement. However, it appears the leave time … $13,773 at retirement because he was not paid for 56.25 sick days earned. Twenty-six claims totaling $83,562 …
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 budgeting practices … in Otsego County. The District is governed by the Board of Education which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… the end of the third quarter of state fiscal year 2023-24. For the three-month period ending Dec. 31, 2023, Fund …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterShelter Island Union Free School District –Financial Condition (2014M-132)
… July 1, 2012 through December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by … Shelter Island Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in … was established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Fund on behalf of the City for the purpose of financing commercial and neighborhood development projects. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorState University of New York Upstate Medical Center – Selected Travel Expenses
… the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… The Treasurer did not maintain cash receipt records or other documentation to verify the amounts raised at …
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
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool … ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual