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Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… of authorizing and allowing the Board President to sign District checks as the primary and sole signatory. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m2013 Year End Report
… 2013 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. Payments from the Second Injury Fund are … were approved by the Board and submitted to our Office for final approval even though they: (i) were not properly …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportGermantown Central School District – Financial Management (2013M-230)
… transferred approximately $1.1 million to the District’s reserves with no documented plan or justification for the … to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are necessary, … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases Municipal & School Audits
… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Security Over Electronic Protected Health Information (Follow-Up)
… Background Our initial audit report, which was issued on July 6, 2015, concluded that the Roswell Park Cancer Institute (Institute) had established a highly developed … involving certain administrative, physical, and technical safeguards over the Institute’s ePHI. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followTuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the Education Law and … students for State financial aid. Background The College of Westchester, (Westchester) offers programs in … Services Corporation: Tuition Assistance Program – DeVry College of New York (2014-T-2) State Education Department: …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterState Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a … To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but are no longer rec …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… Purpose To determine whether the Department of Health (Department) is providing sufficient oversight to … a state-based Marketplace, known as the New York State of Health, to help New Yorkers shop for and enroll in health … Service Center to assist Marketplace users. Consisting of a Contact Center and an Eligibility and Enrollment Unit, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceNorth Greenbush Common School District – Budgeting (2016M-112)
North Greenbush Common School District Budgeting 2016M112
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Wainscott Common School District – Financial Condition (2013M-268)
… of the District's unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). … To assess the extent of implementation of the one recommendation included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… could be used to benefit taxpayers. The excess balance is about 13 percent of the subsequent year’s budget, which is … had $2.3 million in excess funds in the unemployment and insurance reserves. Nine of 40 employees started their … that year-end encumbrances are valid and supported. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Findings District officials did not adopt budgets based on historical or known trends but instead overestimated … and the use of fund balance in the annual budget based on historical and known trends. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Gouverneur Central School District – Financial Management (2016M-351)
… of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351City of Yonkers – Budget Review (B6-15-16)
… the City of Yonkers' financial condition in the current and future years. Background The Office of the State … determined that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in … year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in the 2015-16 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Internal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal … of Interest Division of Housing and Community Renewal: Quality of Internal Control Certification …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsSecurity Over Critical Information Systems
… were sufficient to minimize the various risks associated with unauthorized access to these systems and their … include oversight of more than 700 school districts with 3.2 million students, 7,000 libraries, 900 museums, and … New York Regional Transportation Authority: Compliance With Payment Card Industry Standards (2016-S-31) Office of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsState Agencies Bulletin No. 1118
… Benefit CUNY Transit Benefit Transportation Spending Account Program. Deductions for Dependent Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011