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Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Naples Central School District – Online Banking (2015M-143)
… Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … by $41,125. One nonresident student was not billed for $14,438 in tuition costs. District officials also do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… was to assess the Village’s progress, as of February 2016, in implementing our recommendations in the audit report released in July 2014. Background The Village of South Glens Falls is …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fState Agencies Bulletin No. 1832
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 are affected. Effective Date(s) Changes will be effective in paychecks dated April 23, 2020 (Institution) and April 29, … (Administration). OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1832-new-york-state-correctional-officers-police-benevolent-associationVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… of a Mayor and four Trustees. Budgeted appropriations for 2018-19 totaled approximately $4 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fWaterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed … Waterville Central School District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksOpinion 99-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … 1967, p 387, superseded to the extent inconsistent. This is in response to your inquiry concerning a proposed contract … library system. You indicate that the school district is not currently served by a library and is contemplating a …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper … item) and payables (voucher). DIFFERENT SCENARIOS WITH Online AND Future Phase AGENCIES PERFORMING INTERAGENCY … Agency Bills an Online Agency The Billing Agency creates a bill for the customer (Billed Agency) in the SFS Billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingNY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… Scripts shareholders urging them to support his call for the pharmacy benefit management company to publicly … it has taken to mitigate cyber risk in its operations. For any long term investor, this could be both material and … I am urging our fellow shareholders to join us in calling for more details from the company." DiNapoli filed the …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposalState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The clerk did not issue duplicate receipts for certain fees collected or deposit collections in a timely … law because it does not award the correct amount of points for some activities. In addition, while district officials …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… said. “We also found improper hiring and pay raises for staff and poor contractor monitoring that could put … In one instance, an employee hired at an annual salary of $43,000 was promoted twice in a year with a 70 percent salary increase without meeting the position’s minimum …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesState Comptroller DiNapoli Releases Audits
… of user accounts. This included 35 active user accounts for individuals who no longer worked for OCFS. Metropolitan Transportation Authority (MTA): New … This includes lodging, meal, and fuel expenses for which there was no business purpose, meal allowance …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… DiNapoli said. “With these agreements, the companies are contributing to building a lower-carbon economy and are recognizing their responsibility to be responsive to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsComptroller DiNapoli Statement on Earth Day 2015
… that those challenges present opportunities, not just for improving the environment, but for strengthening the economy. Environmental protections go … Green Purchasing Programs, Farmland Protection and Funding for Environmental programs . Through audits of local …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Capital Region BOCES , Skaneateles Central School … the Tuckahoe Union Free School District . “In an era of limited resources and increased accountability, it’s … spent appropriately and effectively.” Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July … The Pine Bush Central School District is located in Orange, Sullivan, and Ulster Counties. The District is … District officials routinely overestimated expenditures in the District’s annual budget. Total expenditures were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation