Search
Morris Central School District – Fund Balance Management (2023M-47)
… The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $617,000, or … contribution for employees reserve was sufficient to cover expenditures for at least four years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Uniondale Union Free School District – Information Technology (2023M-61)
… Supervisor did not: Establish written procedures for granting, changing and disabling nonstudent network user … Recommendations Develop and adhere to written procedures for granting, changing and disabling nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Village of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value … diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims … ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, … Renaissance Academy Charter School of the Arts Financial Operations 2016M198 …
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)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Connetquot Central School District – Financial Condition (2015M-98)
… November 30, 2014. Background The Connetquot Central School District is located in the Town of Islip, Suffolk … Connetquot Central School District Financial Condition 2015M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsSpecial Accidental Death Benefit – New Career Plan
… without reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary … not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest … of a supervisory position, the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitVested Retirement Benefit – State University Police Plan
… Your Vested Benefit Your vested retirement benefit is 1.66 percent of your FAS for each year of credited … non-SUNY police officer service. The retirement benefit is payable for your lifetime. You may elect one of several … retirement will be effective on the date the application is received. Remember, it is up to you to file a retirement …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitOpinion 91-6
… within the county under County Law, §408-a(2). There is no analogous State statutory exception, however, for … that under the doctrine of federal preemption, state law is superseded by federal law when: (1) the federal law expressly so provides; (2) the federal law is intended to occupy a given field; (3) the state law …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Town of Hornellsville – Financial Management (2025M-102)
… Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference … amount of unrestricted fund balance within operating funds is an important financial consideration for town officials because it is available for appropriation to reduce taxes, fund one-time …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School Audits
… completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont … Charter School – Leave Accruals (Erie County) School officials did not maintain accurate, complete and supported …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 88-3
… Fund. You ask that we review the provisions of subdivision two of section 52 of the Workers' Compensation Law (WCL) regarding the disposition of fines. Subdivision two provides as follows: "All fines imposed under this … Concerning the provisions of subdivision two of section 52 of the Workers Compensation Law WCL …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Comptroller DiNapoli Releases Municipal Audits
… , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs in nine … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Gilboa-Conesville Central School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central … announced completed audits of the CampbellSavona Central School District CSD GilboaConesville CSD Hicksville Union …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Area #12 – Information Technology Contingency Planning – Information Technology Governance
… the resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic data to be … government or school needs. Backup Procedures A backup is a copy of data files and software programs made to replace original versions if there is loss or damage to the original. Establishing backup …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… A great portion of the work on these projects is performed by employees assigned to the LIRR Engineering … of fraud, waste and abuse are mitigated and that there is a high level of transparency and accountability in the … and attendance, employees might be paid for overtime that is unnecessary and/or not worked. For example, Department …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January 1, … several years into the future and increase transparency. Fund balance and reserve policies provide a framework to help … is responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66