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Dryden Central School District – Information Technology (2020M-106)
… Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Belfast Central School District – Reserve Funds (2021M-135)
… complete report - pdf ] Audit Objective Determine whether the Belfast Central School District (District) Board of … and maintained them at reasonable levels. Key Findings The Board and District officials properly established reserve … use or maintain all reserve funds at appropriate levels. The Board and District officials: Did not adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… complete report – pdf] Audit Objective Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports … Determine whether the Edmeston Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mDiNapoli: State Pension Fund Value $206.9 Billion
… the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The … The strength and stability of our state’s pension fund is good news for the more than one million individuals in the … of 18.70 percent and 9.01 percent, respectively. The Fund is the third-largest public pension fund in the country and …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Agencies Bulletin No. 1458
… an employee with a foreign address from a country that is not on the list, please enter the employee’s work address … specific formatting for their zip/postal codes. If a value is entered that is not formatted correctly, the agency will receive an error …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1458-new-functionality-employee-address-fields-payservDiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… sites. As administrator of the Oil Spill Fund, DiNapoli is empowered under the state’s Oil Spill Law to recover all … petroleum spills when the party responsible for the spill is unable or unwilling to do the cleanup. The Oil Spill Fund … where it belongs,” said DiNapoli. “The Oil Spill Fund is designed to help protect our families and our communities …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilLimitations – State Police Plan
… exceed the average of the previous four years by more than 10 percent, the amount in excess of 10 percent is excluded from your FAE. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… 1, 2013 through March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the … Averill Park No 2 Fire District Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Background The Cold Spring Harbor Central School District is located in the Town of Huntington in Suffolk County and … operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of Education. … pricing of goods and services from government contracts is correct. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320IX.6.B OSC Draw Procedures – IX. Federal Grants
… contract whereas for non-managed grants the contract is “PENDING”. This status determines whether transactions … bills are approved, a corresponding Accounts Receivable is generated. For more detailed information on billing, see … requests by OSC BSAO and could have reporting impacts. It is essential that anyone responsible for inputting these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresWilliam Floyd Union Free School District – Payroll (2016M-165)
… Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates eight schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. … not have adequate procedures in place to ensure overtime is preapproved, and District officials generally did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Nyack Union Free School District – Reserve Funds (2014M-185)
… period July 1, 2012 through March 24, 2014. Background The Nyack Union Free School District is located in the Towns of … Nyack Union Free School District Reserve Funds 2014M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Dual Membership in NYSLRS – Divorce and Your Benefits
… the system membership. If a member has dual membership and is eligible to receive pension benefits from both systems, but the DRO is applicable to only one membership, then the DRO must … specifically identify the appropriate system. If a DRO is drafted against one of NYSLRS’ Retirement Systems and the …
https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrsSouthold Union Free School District - Leave Accruals (2018M-113)
… usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 … tested, confirming that the District’s control system is not working properly. Records reviewed contained 16 errors … leave accrual records and ensure that accurate information is maintained and monitored. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113State Comptroller DiNapoli Releases Audits
… students to Life Skills and pays for its services using rates established by SED. For the three fiscal years ended … refers students to TOTS and pays for TOTS’ services using rates established by SED. For the three fiscal years ended …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… of banking services and collateralization of accounts. It is the policy of OSC that all state agencies obtain the most … for the maximum utilization of the state's cash. It is also the intent of OSC to limit the number of state bank … control of any state officer or board. This includes, but is not limited to: agency revenue collection accounts, cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewWantagh Union Free School District – Financial Condition (2016M-363)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine … procedures including procedures to ensure that all disbursements have proper supporting documentation before … Review the Treasurer’s bank reconciliations to verify that all disbursements are proper District charges and to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Barnard Fire District – Financial Condition (2015M-145)
… managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. … Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The … did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145DiNapoli Report Examines State School Aid Trends
… $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli … “As the start of a new fiscal year approaches, this report is intended to provide policymakers and the public … billion by the fourth year of the program. DiNapoli’s report also shows that starting in 2010-11, the state reduced …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trends