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South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Morris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings … and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a daily … Recommendations Adopt a fund balance policy and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims … ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsVendor File Advisory No. 3
… should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor add process, whenever possible. … This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online Vendor … should collect and record the email address and phone number for a vendors Primary Contact during the vendor add …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressSpecial Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving … spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitVested Retirement Benefit – State University Police Plan
… to provide for a continuing payment to a designated beneficiary of your choosing after your death. Filing To … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we receive your retirement application after you become eligible, your vested retirement …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitOpinion 89-3
… New York State Office of General Services does not apply to a purchase from the State contract vendor upon terms and … vary from the State contract. This is in reply to your inquiry concerning a purchase of equipment by a … a price extension clause allowing political subdivisions to participate in the contract award. You state that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … implementing all four audit recommendations. New York City Department of Social Services: New York City Department … Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc. (2023-N-9) …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Town purposes. The board also did not provide oversight to ensure the town justice recorded, deposited and disbursed … County) The board did not ensure that the monthly budget-to-actual reports provided by the treasurer were complete and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… with State competitive bidding requirements (see 41 USC §405[i][2][B], relative to the authority and functions of …
https://www.osc.ny.gov/legal-opinions/opinion-91-6New York’s Economy and Finances in the COVID-19 Era
… Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states have lost employment since the … New York State Ranks Second Nationally in Jobs Lost …
https://www.osc.ny.gov/reports/covid-19-october-14-2020State Contract and Payment Actions in May
… Department of Agriculture & Markets $5.6 million with the Farmers Market Federation of NY for Farmers Market Nutrition Program check processing services. …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… announced today the unsealing of an indictment charging Robert J. Schusteritsch, 71, of Florida, with the crimes of … announced the unsealing of an indictment charging Robert J Schusteritsch with the crimes of Grand Larceny in …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pension