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Alden Central School District – Financial Management (2016M-372)
… million. Key Findings The Board and District officials did not prepare accurate budgets for the 2012-13 through 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… tax levy limit. Key Recommendations This budget review did not contain any recommendations. … East Moriches Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Accounts Payable Advisory No. 9
… payable to National Grid, as discussed below. Consistent with the Guide to Financial Operations (GFO), Chapter XII, … unintended service interruptions. Also, consistent with the GFO, Chapter XII, Section 5.B - Unique Invoice … billing cycle, Business Units may receive two invoices with service end dates within the same calendar month. To …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… the appropriated fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund … District’s reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key … in the appropriation of unrestricted fund balance that is not needed to fund District operations. Ensure reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Whitesville Central School District – Financial Management (2016M-313)
… appropriations, appropriated fund balance was not actually used to finance operations. As of June 30, 2015, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… million. Key Findings The Board and District officials did not adopt reasonable budgets or ensure that fund balance and … a contingency account within the budget annually, which is not permitted. The District has not established plans regarding the purpose, use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… collected, recorded, and reported. However, the School has not developed procedures to segregate the collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… claim procedures or provide supervision over the Medicaid claiming process. Did not take steps to identify students …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Tier 6 Defined Contribution Plan Option
… plan for their retirement benefits, if: They are not represented by a union and Their salary at the time they … For Agency/Employer at the top of the page. You can also call the plan administrator at 518-320-1430. (Rev. 7/18) … …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionBayport Fire District – Credit Card Use (2016M-394)
… allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation verifying the … credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 … District policy, and the District did not award points for participation in miscellaneous activities in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … four-member Board of Directors. Budgeted appropriations for 2015 totaled $100,000. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Agencies Bulletin No. 2128
The purpose of this bulletin is to notify agencies of the new NYSRide pretax parking deduction code 511
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentEmerging Manager Program
… monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for current allocating parameters and contact information for each program partner: Public Equities | Private …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… (car equipment problems, track work), while others were not (sick customers, inclement weather, police investigations). The audit looked at some of the … the auditors’ comments can be read in the audit which is available at …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackFinancial Condition and Selected Expenses
… annual loss of about $22 million). Moreover, NYRA has not developed a sufficient plan to make operations profitable … this practice. We questioned certain expenses that were not properly supported or did not appear to be ordinary or necessary for racing operations. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… guilty in the case. Further information on the case is available here . “Herb Friedman abused his position of trust … out public corruption.” Met Council is a New York State not-for-profit organization that provides the poor and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… improvement reflects short-term measures, however, not enduring policy changes. As the temporary aid winds down, …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-payments