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Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 … and school districts that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Copiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … documentation which is attached to each credit card claim. Ensure that District officials and employees comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… not adequately secure user account access to the network or properly manage user accounts and permissions in financial … information could be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that … did not disable unnecessary. Network user accounts or revoke unnecessary network user account access. As many as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andNewfane Central School District – Financial Management (2020M-88)
… The practice of annually appropriating fund balance that is not needed to finance operations and overstating … the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Peekskill City School District – Financial Condition (2015M-191)
Peekskill City School District Financial Condition 2015M191
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Holley Central School District - Procurement (2019M-7)
… process to procure goods and services. Key Findings The written procurement policy was inadequate. District … did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key … comprehensive written procurement policy. Ensure purchases are made in accordance with the written procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7State Agencies Bulletin No. 257
… Purpose To explain the use of deduction code 373 CSEA Critical Illness Insurance Program … 02, 03, 04, 35, 41, 42, 47, 79, 87 and 97 represented by the Civil Service Employees Association (CSEA). Effective … To explain the use of deduction code 373 CSEA Critical Illness Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/257-new-insurance-program-csea-membersState Agencies Bulletin No. 816
… (BU91). The Award/Agreement provides for a minimum annual Pre-Shift Briefing Pay amount of $1,248 annually. For … have a full fiscal year in Bargaining Unit 61 or 91, the annual minimum guarantee is prorated at $48.00 per pay period … 2008-2009 fiscal year, OSC will no longer issue Control-D report NHRP 736 informing agencies of employees who may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-preOpinion 98-13
… Building (use of to display historical material) -- Public Museum (establishment of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition … TOWNS -- Powers and Duties (establishment of public museum); (use of town building to display historical …
https://www.osc.ny.gov/legal-opinions/opinion-98-13State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Evergreen Charter School , Farmingdale Union Free School District , Hilton Central School District , Marcellus Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… Objective Did the Montauk Fire District (District) Board of Fire Commissioners (Board) pay Advanced Life Support (ALS) … – March 31, 2024 Understanding the Program Payroll is one of the largest components of a fire district’s budget. The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Savings Programs: NY 529 and NY ABLE
… Residents can take advantage of two savings programs with tax benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life … component of the college savings program with the New York State Higher Education Services Corporation. He is also …
https://www.osc.ny.gov/savingsUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… million active and retired State employees, participating local government employees and school district employees and … portions of our period, United did not maintain certain source and summary data to support the charges for time … Recommendations For no less than six years, maintain the source and summary data to support charges for the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal … located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed … Key Findings Although we found that County contracts are authorized in accordance with the County Charter and the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192X.3 Overview – X. Guide to Vendor/Customer Management
… the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The … service payments. District officials did not apply for transportation aid in a timely manner. As a result, the … statutory requirements. Implement procedures to ensure transportation aid is applied for in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateRetirement System Membership – Forest Rangers Plan
… of Environmental Conservation (DEC) on or after January 1, 1998, your membership in the New York State and Local Police … you were employed as a forest ranger prior to January 1, 1998, to be covered by this special plan, you must have …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total … $2,300 in raffle sales. Chris Emmons’ father, Carl Emmons Sr., was also involved in running Hannibal Kartway and was a … DiNapoli’s office at the end of October 2022, Carl Emmons Sr. closed the Kartway bank account and transferred the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsCentral Office – Controls Over Bank Accounts
… York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, … requires the University Controller to ensure that each bank account complies with University policies and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , Fabius-Pompey Central School District , … P DiNapoli announced completed audits of the Beacon City School District Brookfield Central School District CSD …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0