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Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionOppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have … appropriate segregation of duties amongst Business Office staff where possible and also implemented various …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. … in Cortland County. The District, which operates four schools with approximately 1,070 students, is governed by an … reserves to be used, how they would be funded and when they would be used. The District’s reserve for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve … written payroll-processing procedures for employees to follow. Implement compensating controls to address the lack of segregation of duties in the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242State Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. … at any time since 04/01/09 with Dues (Code 491) or Agency Shop Fee (Code 495) Effective Date(s) Paychecks dated June … the biweekly deduction for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationSomers Central School District – Fixed Assets (2016M-74)
… fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $87 million. … Ensure that all fixed assets above the established threshold limits have tags affixed identifying them as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Partial Lump Sum Payment – Special 20- and 25-Year Plans
… be permanently reduced . You cannot repay the PLS payment in the future to increase your monthly pension benefit. And …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… could achieve greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members … most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements (CBA) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Medina – Ambulance Service Billings (2014M-326)
… or the billing agent’s records did not indicate the rate charged for the services provided. Key Recommendations … the billing records to ensure that the correct rates are charged based on service provided. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-3262022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside … the American Way. Click below to hear from these prominent black leaders who advocate for protecting people in need and … Executive Director People for the American Way About Black History Month The first Black History Month was …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationGloversville Housing Authority – Selected Financial Operations (2015M-257)
… 1, 2013 through June 30, 2015. Background The Gloversville Housing Authority is located in the City of Gloversville, … which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of … Gloversville Housing Authority Selected Financial Operations 2015M257 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Saratoga Springs Public Library – Claims Processing (2014M-351)
… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total approximately … potentially could have saved up to $12,800 if discounted conference hotel rates were used when available. Key … meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel reservations, in advance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller Dinapoli Releases Municipal Audit
… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditPleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136State Police Bulletin No. SP-151.1
… OSC will update the Description of Deduction Code 482 from NYSPIA Emergency Assist. Fund to NYS Police Inv …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigators