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Kings Park Central School District – IT Asset Management (S9-22-13)
… were not conducted, IT equipment was susceptible to damage from a water leak in a server room ceiling and officials did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Silver Creek Central School District – Financial Management (2022M-153)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials need … continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were … agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… information without a signed authorization and release from the member. The authorization must: Specifically be …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… interest in District contracts because he owned a business from which the District purchased awards for student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictRensselaer City School District – Financial Condition (2016M-286)
… fund balances. District officials transferred $1.3 million from two reserve funds to the general fund without …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Superintendent carried over and used 6.5 vacation days from one year to the next even though his employment contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationCopenhagen Central School District – Financial Condition (2016M-142)
… fund balance was more than twice the statutory limit from fiscal years 2012-13 through 2014-15. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Saranac Central School District – Student State Aid (2023M-91)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials properly claimed State … education students who received services in 10-month public and summer placements. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be … DiNapoli’s office calculated the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… The individual serving as claims auditor was prohibited from doing so by State Education Law due to performing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300College of Staten Island - Examination of Fast Track MK LLC
… by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College … on the campus. The College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for the … conduct the procurement in accordance with State Finance Law. Specifically, the College did not: (i) reject quotes …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcAfton Central School District – Fund Balance Management (2023M-18)
… $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Pride 2022
… location and honor prominent LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 …
https://www.osc.ny.gov/pride-2022VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… When one agency incurs an expense for another agency from one of their governmental funds, the transfer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesAsset Forfeiture Escrow Fund
… Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property realized as a consequence … of a village, town, county or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting … Forfeiture Escrow Fund should be used for all moneys and proceeds realized as a consequence of a forfeiture under …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundIX.7.F M-Year Legislation – IX. Federal Grants
… 30, 2015 expires on September 30, 2020 (five years from September 30, 2015). OSC strongly recommends that state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationState Comptroller DiNapoli Releases Municipal Audits
… its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-005
… The Payroll Improvement Project will upgrade PayServ from PeopleSoft version 9.1 to version 9.2. As part of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92