Search
Canastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… not supported. Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mShelter Island Union Free School District - Fund Balance (2020M-23)
… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … who will implement the recommendations and identify when each is expected to be implemented by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of Boylston – Financial Condition (2021M-69)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial … Determine whether the Town Board Board effectively managed the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Minerva Central School District – Financial Condition Management (2020M-60)
… that will be used to fund operations. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Bolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… Determine whether the Board adequately managed the Town’s financial condition and received accurate financial reports to help it do so. Key Findings The Board … The Supervisor did not provide the Board with accurate financial reports for managing financial condition. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58State Agencies Bulletin No. 180
… pay period, submit the appropriate transaction for one or more of the affected employees, e.g., Position Change, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsLancaster Central School District – Financial Management (2022M-37)
… annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. … with all of our findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Audits of Local Governments: About Our Audits
… completed an external peer review of the Division of Local Government and School Accountability [pdf] for the … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsBecoming Eligible for a Benefit – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… or appointed official is not required to keep an ROA if: They are a retiree of NYSLRS or another New York State … of due dates for the ROA if they need help figuring out what to do and when to do it. Completing the Record of Activities …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 95-16
… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …
https://www.osc.ny.gov/legal-opinions/opinion-95-16IX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… Overview Some NYS agencies do not receive Federal Grant Award Documents (GAD) from the Federal government at the start of the grant period. However, agencies may have a … Some NYS agencies do not receive Federal Grant Award Documents GAD from the Federal government at the start of the grant period …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… also face significant cuts. “The Financial Plan warns of deep cuts and very troubling actions the state anticipates …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Islip Fire District – Financial Condition (Suffolk County) The board did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance deficit increased to as much as …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as … the contract amount for the Purchase Authorization based on estimated usage over the contract term. Once the Purchase … reservation (e.g. PAFR0016). For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsComptroller DiNapoli Releases School District Audits
… fees and utilities), direct access to a district bank account to disburse funds. Officials also allowed payment of …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… non-verbal autistic and developmentally disabled boy, died while in the care of a state facility. His parents …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilities