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Long Lake Central School District – Payroll (2016M-90)

… not adequately segregated because she was responsible for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

LaFargeville Central School District – Financial Condition (2016M-216)

… the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates … totaled approximately $11 million. Key Findings The Board and District officials overestimated appropriations when … The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Irvington Union Free School District – Information Technology (2016M-266)

… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by the Board … surplus funds identified in this report in a manner that benefits District taxpayers, and provides appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Horseheads Central School District – Financial Condition (2016M-138)

… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period … 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … officials significantly overestimated appropriations, it appeared that the District needed to both increase its tax …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Chateaugay Central School District – Leave Accruals (2016M-149)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration

Trumansburg Central School District – School Lunch Operations (2015M-171)

… Key Findings The majority of the costs of producing a meal equivalent are driven primarily by the personal service …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171

City of Yonkers – Budget Review (B6-15-15)

… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

State Agencies Bulletin No. 1201

… Purpose To inform agencies of changes to the data entry and processing of Rehire, Concurrent Hire, and Transfer transactions in PayServ as a result of SSN Decoupling Affected Employees Agencies entering … To inform agencies of changes to the data entry and processing of Rehire …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payserv

DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds

… to payment. The Comptroller’s auditors work cooperatively with the Department of Taxation and Finance to stop …

https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds

Management of General School Funds (Follow-Up)

… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-follow

Red Hook Central School District – Financial Management (2016M-105)

… Columbia County. The District, which operates four schools with approximately 1,900 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… charges tested totaling $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Charter School of Educational Excellence – Information Technology (2023M-174)

… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address

… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, … New York State Comptroller Thomas P DiNapoli released the following statement on the New York City Mayors 2024 State of the City address …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-address

Garrison Union Free School District – Information Technology (2023M-127)

… physical controls and maintained inventory records for information technology (IT) equipment, and developed an … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. In … listing. Key Recommendations Develop written procedures for managing network user account access that includes …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127