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Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less … financial plan. The claims auditor did not report to the Board or prepare written reports for the Board showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, … identified underpayments. … Northeastern Clinton Central School District Payroll 2016M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Uniondale Union Free School District – Information Technology (2023M-61)
… Audit Objective Determine whether Uniondale Union Free School District (District) officials adequately managed … granting, changing and disabling nonstudent network user account access, and regularly review the accounts to ensure … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … Update the Policy and perform online banking transactions on a dedicated computer. Amend the bank agreements to require …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164State Agencies Bulletin No. 1877
… in the New York State Deferred Compensation Plan for calendar year 2021: The regular yearly contribution amount … a combined maximum total contribution of $39,000.00 for calendar year 2021. Employees are not eligible to choose both … Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected Employees Employees enrolled in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… internal controls over the Board’s claims auditing process for the period January 1, 2011, through October 31, 2012. … governs the Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. … payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … New York City Department of Parks & Recreation – Park Accessibility for People With Disabilities (Follow-Up) …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials told us … the bank. They also did not adequately segregate online banking duties and did not dedicate a separate computer for …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsOpinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… for filing in the first degree, a Class E felony, in Albany County Court. He will repay the state $110,044 at his … filing a complaint online at [email protected].ny.us ; or mailing a complaint to: Office of the State … Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236 or the Attorney General’s Office at …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftState Comptroller DiNapoli Releases Municipal Audits
… Taylor – Financial Management (Cortland County) The board should adopt a policy to establish the level of fund balance …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman today announced the … He was wrong," said State Comptroller Thomas P. DiNapoli. "Attorney General Schneiderman and I will continue our … of New York & New Jersey. He died in 2003, with his wife collecting benefits until her death in 2006. According …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkMiddletown Employee Charged With Theft
… York State Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and the New York State … time,” DiNapoli said. “Now, thanks to my partnership with District Attorney Hoovler and the New York State Police, he …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftState Comptroller DiNapoli Releases School District Audits
… Non-emergency overtime was also not generally preapproved in writing. In addition, officials did not maintain documentation to … accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-711
… Uniform Allowance Payment. Affected Employees Employees with City University of New York (CUNY) campus security … Collar Agreement between the City University of New York and various unions, including the International Brotherhood … for a uniform allowance payment to eligible employees. In addition, a memorandum dated April 7, 2021 from Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental Disabilities’ Finger Lakes … The DDSO purchased food and household items through a centralized contract with Palmer Distributing until the … recommended the DDSO follow state procurement requirements when purchasing food and household items to ensure a …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyState Comptroller DiNapoli Releases School Audits
… the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not … gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCortland County - Claims Audit and Check Printing (2018M-247)
… Legislature has not audited claims since 2015. The Finance Office clerks have access rights in the financial software to enter … its responsibility for auditing claims by establishing the office of county auditor or the office of county comptroller, …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247