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ReStacking Occupancy Initiative
… Purpose To determine whether the ReStacking Occupancy Initiative, as executed by the Office of General Services (OGS), has produced savings … to evaluate those savings against program expectations. The audit covered the period April 1, 2011 to June 19, 2014. … To determine whether the ReStacking Occupancy Initiative as executed by the Office …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeState Comptroller DiNapoli Releases School District Audits
… did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsNorth Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Suffolk County. The District, which operates seven schools with approximately 4,900 students, is governed by an elected … that were not needed. The Board transferred funds to the District’s reserves without calculations or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Southside Academy Charter School - Enrollment and Billing (2019M-70)
… for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not … on billings for accuracy and verify that the correct resident district is being billed. Ensure that every enrolled … Refund money due to the SCSD and bill the appropriate resident districts for the errors made on billings. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152State Agencies Bulletin No. 763
… Number of Payments Processed and Total Payment Amount. Deduction Information All general deductions for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/763-implementation-bonus-payment-and-other-increases-non-arbitrationState Agencies Bulletin No. 2186
… Purpose: The purpose of this bulletin is to provide agencies with instructions to … the Governor signed legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, … The purpose of this bulletin is to provide agencies with instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andMental Health Education, Supports, and Services in Schools (Follow-Up)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7 ). About the Program … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… of the SFY, the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact certain state agencies to … close of the SFY the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact certain state agencies to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsHoosic Valley Central School District - Financial Management (2018M-238)
… appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 … fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Dryden Central School District – Financial Condition (2013M-396)
… Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by the Board of Education, comprised of nine … Key Findings The Board did not adopt reasonable budgets and unexpended surplus funds exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… 31, 2013. Background The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem … and Schaghticoke in Rensselaer County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomMount Markham Central School District – Reserve Funds (2016M-73)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.4 … money is being set aside, the Board’s financial objectives for each reserve, optimal or targeted funding levels and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Madison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon … Madison Central School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mPulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their individual employment agreements did not provide for such payments. Did not realize the former Superintendent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Town of Murray – Capital Projects (2014M-086)
… the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by … amount and identify the funding sources for each capital project. Oversee and monitor the work of the accounting firm …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Junius – Supervisor’s Records and Reports (2017M-168)
… not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor … operations. The Supervisor did not file required reports with agencies including OSC and the IRS. Key Recommendations … and up-to-date accounting records. Provide the Board with monthly reports that include an accounting of all cash …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Greece Central School District – Retiree Health Insurance (2016M-54)
… audit was to review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $217 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… for the payee, or the agency can demonstrate that the only address on file is not the payee’s current address. by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentMarketing Service Performance Monitoring
… monitor, oversee, and manage the contract. These controls should include employing a performance measurement system … controls focus on the specific services that are provided (i.e., outputs) rather than on the results that are achieved … ESD officials reject the idea that advertising programs should be measured against the results achieved by the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoring