Search
Comptroller DiNapoli Releases State Audits
… is a very time-consuming process and billing frequency for each site is about once a year at most. In addition, the … the next bill is prepared. Auditors reviewed 21 bills for eight sites and found they did not include the most … also looked up the amount of costs incurred but not billed for 14 of the 21 and found that the unbilled costs totaled …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Town of Webb Union Free School District – Financial Management (2022M-53)
… overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and … by approximately $974,000 from 2018-19 through 2020-21. When unused appropriated fund balance and invalid … fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementState Comptroller DiNapoli Releases School District Audits
… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Controls Over Transportation Services and Transportation-Related Expenses
… Our audit objective was to determine whether the Office for People With Developmental Disabilities (OPWDD) has … OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, 2019 and … March 13, 2020. About the Program OPWDD is responsible for coordinating services for nearly 140,000 New Yorkers with …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesPanama Central School District – Procurement (2024M-73)
… Law (GML) Section 103, which generally requires purchase contracts that exceed certain thresholds to be competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… November 20, 2013. Background The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of … compared the rates the District paid with rates charged by a local energy cooperative. We estimate that the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365State Comptroller DiNapoli Releases Audits
… for crime victim compensation claims, forensic rape examinations (FRE) and victim assistance program (VAP) …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsPreparing and Applying for Retirement
A timeline guiding NYSLRS members through the retirement process and highlighting important topics and information to consider
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. The County …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… and acceptance by the NYSLRS Matrimonial Bureau. NYSLRS’ Divorce and Your Benefits information and the appropriate … Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions on sending …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… whether the William Floyd Union Free School District’s (District) Board of Education (Board) and District … District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing … Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingLindenhurst Union Free School District – Collections (2024M-24)
… officials ensured that funds collected from recreational and educational programs were properly recorded, deposited and reported. Key Findings District officials did not ensure that funds collected from all recreational and educational programs were properly recorded, deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Constitutional Tax Limits
… the authority of counties, as well as cities and villages, to impose property taxes. Statutes intended to enforce these constitutional provisions require the … review common reporting errors. They will also demonstrate how to complete the Constitutional Tax Limit form using OSC's …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Examination of Travel Expenses
… travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our … is to be in the best interest of the State and not for the convenience of an employee or to maximize travel … $22,651.32, $26,556.12 and $6,007.79 in travel expenses for calendar years 2015, 2016 and 2017, respectively, for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesSoftware Management (2015-MR-3)
… colleges, that have many different users that perform a variety of functions. Typically, colleges will have several … approximately 6,000 computers between them and budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3