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Town of Lyndon – Purchasing (2013M-149)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over … April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits

NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon

… New York State Common Retirement Fund is the third largest public pension fund in the United States with estimated …

https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazon

City of Oneonta – Departmental Collections (2013M-13)

… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Travel/Conference Claim Requirements – Travel and Conference Expense Management

… paid by credit card and a second voucher is prepared to account for expenses paid from a cash advance. 8 Claims or …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements

State Comptroller DiNapoli Releases State Audits

… today the following audits have been issued: Department of Health (DOH): Early Assessment of the Encounter Intake System (2015-S-41) Managed Care … Intake System (EIS) by the Sept. 2015 implementation date. In response to the audit, DOH officials provided additional …

https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-audits

Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)

… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial … Background The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of Education, which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies

Southold Union Free School District – Claims Processing (2013M-183)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183

Newfield Central School District – Financial Condition (2013M-238)

… officials did not ensure reasonable levels of fund balance were maintained. While their budgets included the use … the amount of surplus increased the District’s total fund balance by $521,000 over a five-year period. Some of the … understated liabilities would increase the available fund balance by more than $1.8 million. This would cause the fund …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238

Hammond Central School District – Financial Management (2024M-70)

… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s … fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m

State Agencies Bulletin No. 2011

… dates: Cycle Eligibility Date Effective Date Check date Administration Lag 04/01/2022 03/31/2022 04/27/2022 … in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … (A), 04/07/2022 (I) or the date employee returns to the payroll OT Eff Date: Same as Effective Date Annual Addl …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-pay

Opinion 89-38

… AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits … agrees to elect to receive the "zero option". This is in reply to your letter concerning the authority of a school … and Social Security Law. The insurance purchased by the school district under the proposed program would …

https://www.osc.ny.gov/legal-opinions/opinion-89-38

Pine Bush Central School District – Claims Audit Process (2017M-171)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. … $112.4 million. Noteworthy Achievements District officials have established adequate procedures to ensure that claims …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171

Town of Stafford - Procurement (2018M-134)

… Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement policy. Key … State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134

Central Valley School District - Separation Payments (2018M-153)

… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153