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Comptroller DiNapoli Releases School Audits
… and local user accounts. Geneseo Central School District – Online Banking (Livingston County) District officials did not follow the board’s online banking policy or develop procedures to adequately segregate online banking duties. Auditors also determined that district …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsEmpire Plan Drug Rebate Revenue
To determine if United HealthCare Insurance Company of New York United credited the Department of Civil Service Department for all rebate revenue due under
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueDiNapoli Examines Faltering LinkNYC Program
… In an audit released today , New York State Comptroller Thomas P. DiNapoli detailed how New York City’s … bid protest decisions and commonly requested data. … State Comptroller DiNapoli detailed how New York Citys DoITT …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programHadley-Luzerne Central School District - Financial Management (2018M-103)
… The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The unrestricted fund … expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through May … located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Roslyn Union Free School District – Cash Receipts (2016M-241)
… The Roslyn Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … triplicate receipts are not issued for money received in building locations other than the District office. Eight … were held between 11 and 30 days before being deposited in the District’s bank accounts. Key Recommendations Require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241State Agencies Bulletin No. 1929
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with … each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
… Board has not appointed a claims auditor to audit claims before payment as required by the School’s cash disbursement … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Review Invoices, Purchase Orders and Payments
… to be paid from an invoice. To view your transactions, log in to the Vendor Self-Service Portal in the Statewide Financial System: Log in Don't have an account? For step-by-step online …
https://www.osc.ny.gov/state-vendors/portalWest Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … schools with approximately 2,120 students, is governed by a seven-member Board of Education. Budgeted appropriations … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116State Agencies Bulletin No. 966
… Background For 2010, changes have been made to: Federal Income Tax Withholding Rates Federal Earned Income Tax Credits New York State Withholding Rates Social Security and Medicare The Social Security wage base limit for 2010 remains unchanged at $106,800. There is no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/966-summary-tax-related-changes-tax-year-2010Tuition Assistance Program – CUNY York College
… Purpose To determine whether York College complied with the Education Law and the … certifying students for State financial aid. Background York College (York) is a senior college within the City …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeOversight of the Farm-to-School Program
… environmental stewardship; and safeguard the State’s food supply, land, and livestock. New York’s Farm-to-School … is intended to connect schools with local farms and food producers, strengthen local agriculture, improve student health, and promote regional food system awareness. By providing financial assistance to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programAvoca Central School District – Payroll (2025M-14)
… payroll each period. The District employed a total of 218 employees who were paid a total of $13 million during the period July 1, 2022 through October … over the payroll processing. Without adequate segregation of duties or mitigating controls over payroll processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Opinion 91-5
… and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… funding and, based on the results, develop and implement strategies to increase utilization and prevent potential …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingInspector General
… New Yorkers need assurances that the Office is guided by the highest ethical standards and … Executive Order established the Office of the Inspector General and empowered it to prevent, detect and deter … the: Online form Paper form and follow directions to mail or fax it Send an email to: [email protected] …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalVendor File Advisory No. 10
… in electronic invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingTown of Fulton – Justice Court Operations (2017M-6)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … approximately 1,400. The Town, which maintains a Justice Court with one appointed Justice, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6