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Long Beach City School District – Financial Management (2023M-147)
… of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general … exceeded the statutory limit by as much as 9 percentage points. Overestimated appropriations by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Opinion 98-15
… (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need … given at least 30 days prior to the anticipated date of availability, may lease or sell historic buildings or … 2d 1064, 545 NYS2d 633 affd 160 AD2d 835, 554 NYS2d 269 app den 76 NY2d 714, 564 NYS2d 718. In that case, the court …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentSUNY Bulletin No. SU-319
… Savings Plans pages due to the two-year look back. Affected Employees Tier 6 New York State Education Department … legislation required the employee contribution rate to be based on employees’ annual wage. Once Tier 6 members … 92_2_YR_LOOKBACK_SUNY_ORP_P2 provides employees’ earnings by Dept ID for the calendar year entered. If the query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planSelected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's agencies spend between $100 million and $150 … the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's travel …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesDiNapoli: School Bus Safety Needs Improvement
… possible has been fulfilled," said DiNapoli. "Failing to ensure that school bus drivers are properly trained and … year upon us, superintendents and school boards need to act quickly to address their district's shortcomings … the requirements. Not All Drivers Were Subject to Drug and Alcohol Testing Drivers for Cornwall and West Irondequoit …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementAdministrative Hearings
… date mailed. NYSLRS Attn: Hearing Administration 110 State Street Albany, NY 12244-0001 (See a sample Hearing Request … ( 2 New York Codes, Rules and Regulations [NYCRR] 317.7 (b) ). We must receive requests to waive appearances three … receive a Final Determination signed by NYSLRS’s Executive Deputy Comptroller on behalf of the Comptroller. It will …
https://www.osc.ny.gov/retirement/members/administrative-hearingsDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District … controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Dayton – Financial Condition (2013M-90)
… 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population … Town of Dayton Financial Condition 2013M90 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… over the Village’s information technology (IT) system for the period June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, … The Mayor and the Board of Trustees are responsible for the overall management of the Village. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Amityville Union Free School District – Payroll (2016M-155)
… internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $86.2 … monitor overtime by approving and providing justification for overtime prior to the work being performed. Review work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations … than the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller Dinapoli Releases Municipal Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audit was … New York State Comptroller Thomas P DiNapoli today announced the following local government audit was …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditVillage of Pittsford – Board Oversight (2017M-51)
… Board’s oversight of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford … comprises seven elected members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsEast Moriches Union Free School District -- Budget Review (B17-7-4)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4