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Comptroller DiNapoli Releases School Audits
… District and the Starpoint Central School District . “In an era of limited resources and increased accountability, … contracts with payments totaling more than $119,000. In addition, there were no written agreements with three … The district has consistently overestimated appropriations in its adopted budgets. The district also maintained …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0County of Cortland – Departmental Operations (2013M-157)
… December 12, 2012. Background Cortland County is located in central New York State and has a population of … and incurring an average of more than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a … year depending on the number of additional officers hired in the jail and road patrol. The County is not imposing …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157CUNY Bulletin No. CU-220
… To explain Agency procedures for processing payment of the Nurses’ Health Specialty Differential. Affected Employees Employees in the following titles: Staff Nurse Staff Nurse (hourly) Nurse Practitioner Background The annual payment of the Nurses’ Health Specialty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-220-payment-nurses-health-specialty-differentialTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one … adoption. By doing so, you waive the right to continue in service until age 70. You must separate from service no … and receive the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hState Police Bulletin No. SP-110
… . Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police Benevolent Association of the … of the New York State Troopers, Inc., the coverage for this disability insurance will change from $100,000 to $130,000. The calculation routine for Deduction Code 302 will continue to be 7.4 percent of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceTully Central School District – Financial Management (2016M-359)
… realistically reflect the District’s operating needs based on historical trends or other identified analysis. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Churchville-Chili Central School District – Financial Management (2015M-354)
… in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected … reported year-end unrestricted fund balance that complied with the 4 percent statutory restriction from fiscal years … Adopt budgets that reflect the District’s actual needs and include realistic estimates based on historical …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the … maintain the District’s fund balance in accordance with statutory requirements and did not use the excess fund … ensure that claims were adequately audited and the claims auditor did not report directly to the Board or prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardCorinth Central School District – Financial Condition (2015M-68)
… seven-member Board of Education, operates two schools with approximately 1,200 students. General fund budgeted … plan to establish objectives for funding long-term needs. Prepare periodic year-end revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68State Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees … Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2003. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Officials did not ensure that leave accruals were accurate or payments for unused leave and separation payments were … either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. … payments that are inconsistent with the CBAs, contracts or any other applicable laws. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsMount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Red Creek Central School District – Financial Condition (2016M-365)
… of overestimated expenditures. The District's reserve plan does not include the District's specific long-term intentions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Lynbrook Union Free School District – Special Programs (2016M-45)
… $79.4 million. Key Findings The concentration of cash custody and recordkeeping duties gives the Director substantial control over all phases of cash transactions. District officials did not adequately … processing, recording and depositing special program cash receipts. Ensure that the Director’s duties are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mAbout this Report – 2023 Financial Condition Report
… The Office of the New York State Comptroller was honored for the 26th year when it received the Award for Outstanding Achievement in Popular Annual Financial … Reporting from the Government Finance Officers Association for the 2022 Financial Condition Report . … This report …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportState Agencies Bulletin No. 283
… on the Employee Tax Data panel effective with the first payroll check for 2002. Questions Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To explain the procedure for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditCarthage Central School District – Financial Condition (2014M-138)
… seven-member Board of Education, operates five schools with approximately 3,600 students. Budgeted appropriations … the tax levy. The District ended the 2012-13 fiscal year with an unexpended surplus balance of almost $13 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138