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State Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… citizen’s group so that it does not appear the Town is fundraising. Ensure that the Supervisor signs all Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Agencies Bulletin No. 142
… employee's percentage of time worked changes to part-time, goes on sick leave at half pay or changes to full time. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/142-csea-dues-and-agency-shop-fee-increasePrattsburgh Central School District – Financial Management (2020M-108)
… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. … Determine if the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Violating the Terms of a DRO – Divorce and Your Benefits
… pension payment option election is changed, the retirement benefit will be recalculated. Any overpayments made to the … to designate the ex-spouse as beneficiary for an available death benefit. Rev. 2/23 … NYSLRS pensions are considered marital …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droThousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … $22 million. Key Findings The District’s policy did not establish dollar limits and did not specify the number or … disclose relationships pertaining to vendors that already do business with the District. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the … Manager who performs these duties. District officials have not adopted procedures outlining how user access rights … were given system administrator rights when they shouldn’t have been, giving them access to leave records, vendor …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Town of Byron – Procurement (2024M-11)
… New York State General Municipal Law (GML) and Town policy when procuring goods and services. Key Findings The Town … officials complied, they may have saved money by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Throop – Highway Department (2021M-115)
… Establish written policies and procedures to safeguard cash receipts. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … late. There was no independent verification that funds have been accounted for and transparency was diminished. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings The Board did not effectively manage the Town’s fund balances. As a result, officials maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Opinion 2000-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) … qualifications, and fix and pay their "compensation." We have previously expressed the view that the word …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Required Documentation
… a letter asking for additional documentation. Below is a list of acceptable forms of proof. Proof for Individuals … business and name changes; Copy of Merger Agreements; and List of subsidiaries your organization can claim on behalf … Save the document in one of the accepted file formats: PDF, JPEG, bitmap and GIF. File size must be under 5mb. (HINT …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationComparison of ERS Benefits
… is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership Dates Tier 3: July 27, 1976 through …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefits