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Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch participation figures to be inflated and the claiming … to which the District is not entitled. Unpaid school lunch balances totaled $36,000 from September 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsLong Lake Central School District – Payroll (2016M-90)
… he did not compare payroll registers to payroll source documents (i.e., time records) to ensure that payments were … officials should implement compensating controls to address the lack of segregation of duties within the payroll … should compare payroll registers to payroll source documents when certifying payrolls to ensure that payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Stamford Central School District – Fund Balance Management (2022M-199)
… 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating surpluses. Surplus fund balance exceeded the 4 percent statutory limit in two of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXI-A.4 Procurement Card Use – XI-A. Purchasing
… This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and … contracts because expenditures are not captured on the year-to-date and life-to-date amounts on the contract. In addition, for all single purchases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … 2026 budget also does not reflect higher-than-anticipated health insurance costs and oft-cited recurring budget risks, such as …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Key Findings The Board entered into written staff services agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted in … certiorari reserve funds provided to the Board contained all information required by District policy. Without … reserve fund are maintained and the annual report of all reserve funds provided to the Board contains all …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Vendor File Advisory No. 2
… BOX PO BOX 12 MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. … please leave this field blank. The following vendor record adheres to the rules described above. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationWithdrawing Your Contributions and/or Your Membership – State Police Plan
… you leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipReal Property Tax Exemptions Administration (2017-MR-4)
… , Coventry , Davenport , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was … use to which the property is put, the owner's ability to pay taxes, the desire of the State and local governments to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate … to show how much money was collected from the 2013 Dice Run, or the total net proceeds the Company Treasurer should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCity of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Unified Court System Bulletin No. UCS-304
… following Chapter Laws, increments are to be processed for all eligible employees. Pursuant to Article 2, Section 37.3 … employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s record was not updated. Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 1177
Restoration of Contract Pay and Additional Pay for 21P Institution Teachers Payment of CAL 21P Institution Teachers in the 20122013 Semesters Termination of
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Comptroller DiNapoli Releases Audits
… Assistance – Controls Over the Empire State Supportive Housing Initiative (2022-S-34) The Empire State Supportive Housing Initiative’s (ESSHI) goal is to develop 20,000 units of supportive housing over the 15-year period ending in 2031. The Office of …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… state of Florida, for the crimes of Grand Larceny in the Second Degree, a class C felony, and Criminal Impersonation in the Second Degree, a class A misdemeanor, in Albany County Court. … charging him with the crimes of Grand Larceny in the Second Degree, a class C felony, and Criminal Impersonation …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-over