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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial activities and preparing financial reports. The booking coordinator oversees hall rentals and certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mComptroller DiNapoli Releases Municipal Audits
… work. The Board did not audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … County) The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of … totaling $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsVI.2.B Policies/Laws – VI. Budgets
… default. This functionality requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget level, thereby allowing the system to roll-up … the parent budget level. Within SFS there are two parent/child budget relationships which will use this functionality: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… Tuition Assistance Program (TAP), the state’s primary need-based grant program for college students, has not kept … the realities of today’s costs,” DiNapoli said. “Updating award criteria so that TAP continues to be a useful support … for the maximum annual TAP award of $5,665 in AY 2025-26, an income ceiling that has not changed for 30 years. Students …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsState Comptroller DiNapoli Releases School Audits
… audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Barker Central School … limit. Smithtown Central School District – Capital Projects (Suffolk County) District officials did not properly manage and account for the district’s capital projects. Auditors reviewed four projects with authorizations …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Walden Fire District – Disbursements (2014M-184)
… February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate … from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Opinion 91-17
… applicable to General Municipal Law, §103(8) (1990 Opns St Comp No. 90-18, p 41; 1989 Opns St Comp No. 89-2, p 6). Section 2801(1) of the Public Health … in Public Health Law, §2801(1). May 6, 1991 Arthur Carl Spring, Esq., County Attorney County of Fulton …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Vacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with … was signed and language specifically vacating that DRO. In addition, a Vacating Order served after retirement cannot … DRO, the Vacating Order must acknowledge that it remains in effect. Please note that the court may have additional …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersAccounts Payable Advisory No. 13
… provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsTioga Central School District – Cash Management (2020M-83)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83LaFayette Central School District - Fixed Assets (2018M-073)
… assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Lake George Central School District - Purchasing (2018M-167)
… the District sought competition when purchasing goods and services that fell below the statutory bidding … totaling about $152,000. The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167State Agencies Bulletin No. 130
… Services will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this code, … panel. Refer to Bulletin No. 89 for instructions on how to start and cancel the deduction. For More Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programHomeless Outreach Program at the Metro-North Railroad
… oversight and monitoring controls over its homeless outreach services contract and whether Metro-North has met … with Bowery Residents’ Committee (BRC) to provide homeless outreach services (Contract). Pursuant to the Contract, BRC … stations to observe, record, and to engage in homeless outreach activity. BRC is required to produce Daily Activity …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Comptroller DiNapoli Releases State Audits
… manner; and a significant portion of the Migrant Education Tutorial Services faced challenges obtaining migrant student …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1908
… to have one (1) PODSA but there can be multiple PODAs. Request a NY.gov Delegated Admin account for designated PODSA/PODA(s). Request access to the IT Service Management (ITSM) … employees of their government issued NY.gov account login credentials and of their access to NYSPO. After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesAccounts Payable Advisory No. 59
… Subject : The Prompt Payment Interest Calculator Tool was updated to reflect the 6% interest rate … Interest Calculations and the Prompt Payment Interest Calculator . … The Prompt Payment Interest Calculator tool has been updated for agencies to input the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Albion … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsMore About This Retirement Plan – Article 14 Benefits
… January 9, 2010. Throughout this publication, you will find references to “Sections” and “Articles” that refer to …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-plan