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State Comptroller DiNapoli Releases Municipal Audits
… Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and … there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal … without complying with competitive bidding requirements. In addition, town justices did not establish adequate …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … budget provides a more transparent accounting for new costs associated with collective bargaining wage …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Budget estimates for revenues and expenditures have not been aligned with historical or actual needs of the … any benefit the appropriation of fund balance would have in reducing fund balance or the property tax levy. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Byram Hills Central School District - Fixed Assets (2019M-153)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain up-to-date …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Accounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The Internal Revenue … payments processed through a joint custody account. Proper accounting for interest payments provides for accurate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestX.4.C Contacts – X. Guide to Vendor/Customer Management
The Contacts section of the Vendor Record contains information on all of the vendors contacts
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Submit reimbursement claims for all eligible unclaimed services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Scarsdale Union Free School District – Overtime (2022M-105)
… B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Opinion 2002-11
… GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service award program that provides points … to receive twenty-five points credit". By setting forth two separate and distinct categories of department responses, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Lyncourt Union Free School District – Information Technology (2020M-121)
… officials adequately managed network user accounts and developed a disaster recovery plan. Key Findings District … in operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user … former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did not prepare timely reports for the Board or the auditor. IT assets valued at $11,397 … not be located. Key Recommendations Maintain documentation for all ECA receipts. Ensure that the central treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… recorded, remitted, deposited, disbursed and reconciled. The District did not have proper procedures or a faculty … collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were missing and 95 … in qualified opinions because records were not adequate to permit an audit. Key Recommendations Central treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomResources – Contribution Stabilization Program
… Rates for annual payment due February 1, 2025: 2025 ERS Final Rates 2025 PFRS Final Rates Rates for annual … Stabilization Program For questions, use our help desk form (select “Employer Billing” from the dropdown) or call …
https://www.osc.ny.gov/retirement/employers/csp/resourcesCUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Units TG, TJ, TP and SJ are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations The Director of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsPhoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Comptroller DiNapoli Releases School Audits
… District and the Pelham Union Free School District . “In an era of limited resources and increased accountability, … ranged between 9.2 percent and 13.5 percent, which is in excess of the legal 4 percent limit. Lake Pleasant Central … needs. Therefore, the district could have saved $43,270 in short-term borrowing costs. In addition, district …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly maintained Town … total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Scio Central School District – Payroll (2017M-10)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through December 22, 2016. Background The Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, Friendship, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… report - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) … oversight of the cafeteria’s financial operations. County officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70