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Andover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Travel Advisory No. 3
… Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as … in travel status and are eligible for reimbursement of travel expenses in accordance with this Travel Manual. … carrier for a refund. This must be done within one year of the purchase date of the ticket(s). Updates to the OGS …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateVillage of West Hampton Dunes – Financial Operations (2013M-390)
… the Mayor serving as the chief executive officer. General fund expenditures reported for fiscal years 2011-12 and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Comptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and … a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Overview – Divorce and Your Benefits
… The New York State Court of Appeals has determined that retirement … this presentation is not intended to be a substitute for New York law or the rules and regulations governing NYSLRS, …
https://www.osc.ny.gov/retirement/members/divorce/overviewClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… policy as required by GML. The District has been using a credit union for the deposit and temporary investment of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Police Bulletin No. SP-40
… To notify the Division of State Police of the procedures for processing Productivity Bonus payments. Affected … check dated June 20, 2001. There will be no direct deposit for this payment. Eligibility Criteria Effective April 1, … Information Effective pay period 4 Lag, payments for year 2000 may be processed through the Time Entry panel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeVillage of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Afton Central School District – Fund Balance Management (2023M-18)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board annually …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Determine whether Persistence Preparatory Academy Charter School (School) credit card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we reviewed …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Objective Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and … response. … Determine whether the NorwoodNorfolk Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… unpaid parking tickets. … Village of Owego ClerkTreasurers Office and Parking Tickets 2015M30 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Audit Objective Determine whether Lewiston-Porter Central School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Norwich City School District – IT Asset Management (S9-22-18)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, … officials have not adopted a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18