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Schroon Lake Central School District – Financial Condition (2014M-145)
… recent reductions in State aid and the impact of the tax cap legislation. Key Recommendations Ensure that … by law is used to reduce the next year’s real property tax levy. Adopt budgets with reasonable expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchasePayroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Town of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181State Agencies Bulletin No. 1763
… will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2020. Effective Date(s) Payroll Checks … issued in 2018 and the funds will be remitted to the OUF in April of 2020. Employees can visit the Unclaimed Funds … for Lost Money website to search for money remitted to OUF and submit a claim to recover these funds. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksWyandanch Union Free School District - Budget Review (B19-7-1)
… million in 2018-19, and proposed a budget of $78.2 million for 2019-20. Key Findings Significant estimated revenues and … reasonable. The District’s audited financial statements for the period ending June 30, 2018 indicate that … budgeted expenditures in the $71.3 million adopted budget for the 2018-19 fiscal year are not reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Comptroller DiNapoli Releases State Audits
… total about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … auditors found significant and pervasive weaknesses in internal controls at the regional office level that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of … The District has accumulated more than $16.3 million in excess funds that could be used to benefit taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationHyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Agencies Bulletin No. 175
… to convert queries which are used or need to be retained for future use. Affected Employees All PaySR users who create … saved prior to 06/22/00 will be mailed to the agencies for review and appropriate action. Generic public queries … Query database. Identify business critical PS Queries used for daily or weekly production processing or reporting. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/175-identifying-queries-be-converted-702-version-peoplesoft-payrollState Comptroller DiNapoli Releases School District Audits
… professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Municipal Audits
… appropriately and effectively.” Town of Amenia – Leave Accruals (Dutchess County) Internal controls in the payroll … However, the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water District – …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsHancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … conservative budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalOversight of International Offices
… include requiring adequate documentation, such as bank statements and vendor invoices, to support the expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesProcessing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with State Finance Law regarding preferred …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsPayroll Improvement Project Bulletin No. PIP-001
… to make changes to their system processes. Background The Payroll Improvement Project will upgrade PayServ to … provide test files to agencies in Spring 2020. Additional bulletins will be issued regarding testing details. Agency … in Spring 2020. Questions Questions may be directed to the Payroll Improvement Project mailbox. Please include this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutClifton-Fine Central School District – Financial Condition (2017M-297)
… The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an … Each year, the Board appropriated over $1 million more in fund balance than was needed to finance the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Worcester Central School District – Unassigned Fund Balance (2016M-1)
… to examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, … are $10.9 million. Key Findings The District’s unassigned fund balance has exceeded the statutory limit in two of the … Develop a plan to reduce the amount of unassigned fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1