Search
Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Corinth Central School District – Financial Condition (2015M-68)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the … The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in … operates seven schools with approximately 5,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33 million. … Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 … Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Town of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared service agreements for projects conducted with surrounding towns or maintain …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115About NYSLRS
… retirement systems in the world, administering benefits for more than 1.2 million members, retirees and … and Fire Retirement System (PFRS), which provides benefits for police officers and firefighters of participating public … members, retirees and beneficiaries and is responsible for ensuring the different benefit programs offered by NYSLRS …
https://www.osc.ny.gov/retirement/about-nyslrsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… and recommendations. Avoiding conflict of interest By law, you can’t hire or appoint immediate or close family … the proposal. Use the RFP template below and modify it to suit your district’s needs. "Sample Request for Proposals …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Suffolk County) Officials did not maintain time records for the teasurer's or secretary's time worked. For all other … and reserves to avoid significant real property tax increases. The board adopted realistic budgets from 2014 …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by … need to be watched closely by the state so patient care is not jeopardized, nurses are not overworked and employers … not have set time frames for investigating complaints. It is DOL's practice to combine complaints and investigate them …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesState Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-27) For the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based preschool special education programs. The … executive compensation above the allowed regional median salary; and $32,074 in other than personal service costs that …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Oversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively … experiences, and sports/recreation activities when school is not in session. According to Department contracts, … by individuals in the COMPASS programs at Ridgewood who were also working as SYEP participants. Twenty-eight …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsState Agencies Bulletin No. 1254
To provide payroll system users with the following information to assist in the transition to the upgraded PayServ system
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… plans to override the tax cap. Property tax levy growth for school districts is capped at 0.12 percent above current levels for the 2016-17 fiscal year. “School districts are feeling … to local governments beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capArrochar Meats, Inc.
… Purpose The objectives of our examination were to determine whether the Division of … day-to-day direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New … and staff at DMNA we interviewed denied knowledge about who directed the purchase of fuel from Arrochar Meats. We …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… the government for the theft of more than $24,000 in auto parts and supplies from the state. The thefts took place … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli Madison …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyState Agencies Bulletin No. 1818
… is to inform New York State agencies of the possible delay in paycheck distribution and release of direct deposit … of the fiscal year, it is possible that there will be a delay in OSC’s ability to transmit the electronic file on … evening, March 30, 2020. As a result, employee banks may delay posting direct deposit funds into employee bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1