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Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The Board was not transparent when funding and purchasing fire … whether the Livonia Joint Fire Districts District Board was transparent when funding and purchasing fire apparatus …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The … operates eight schools with approximately 4,650 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether KatonahLewisboro Union Free School District District officials procured goods and services in a costefficient manner and provided adequate oversight of awarded contracts
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andSCAM ALERT
… involving Retirement Online . Scammers have created a fake website, which looks similar to Retirement Online , aimed to … Online only through the Office of the State Comptroller’s website. Users are cautioned against attempting to access … the Division of Investigations at [email protected].gov . …
https://www.osc.ny.gov/retirement/scam-alertAccounts Payable Advisory No. 64
… the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be mailed to New York …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSouth Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts and whether fund balance was within the statutory limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Portville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Comptroller DiNapoli Releases School Audits
… School District , Genesee Valley Central School District , Iroquois Central School District , Moriah Central School … which the reserve’s assets will be used or replenished. Iroquois Central School District – Financial Condition (Erie … audits of the Akron CSD Duanesburg CSD Genesee Valley CSD Iroquois CSD Moriah CSD Newark School District Pub Library …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… with the contract. Auditors estimate the department was inaccurately billed by approximately $152,900. Putnam … paid from an "Employee Benefit Reserve" in 2016, which was not appropriately established. City of Watertown – … visit Open Book New York . The easy-to-use website was created to promote transparency in government and provide …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-302
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. … included in the employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 1963
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 SSU Uniform Cleaning and Maintenance … included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Hampton , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County … years 2011-12 and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-11
… of department responses, and separately listing for each category a "minimum number of calls" which must be run "in … we believe section 217(c)(vi) is intended to treat each category of response independently for purposes of point … however, that each call run may only be applied under one category or the other. Therefore, in those instances when …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0State Comptroller DiNapoli Releases State Audits
… Center within OGS as a centralized office for processing human resources and finance transactions that are common … Center within OGS as a centralized office for processing human resources and finance transactions that are common …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the board’s ability to monitor financial operations was compromised, resulting in diminished transparency of the … that although the district’s Corrective Action Plan that was filed with the Comptroller’s Office indicated the … that although the district’s Corrective Action Plan that was filed with the Comptroller’s Office indicated the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0