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East Greenbush Central School District – Claims Processing (2015M-302)
… The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices for the period … more than 150 educational and administrative services to its 31 component school districts and is governed by an …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of Villenova and the Westmere Fire District …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Town of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Broadalbin - Records and Reports (2018M-63)
… and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts and funds …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63State Agencies Bulletin No. 1044
… Employees Employees who are Tier 5 members of ERS or TRS Effective Date(s) Administration Paychecks dated … that appropriate staffs in payroll, personnel, and/or benefit service offices are informed of the increase in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Honeoye Central School District – Payroll (2015M-277)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … of payroll transactions or establish compensating controls to routinely monitor and review the payroll clerk’s work. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. … Middle …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Prattsburgh Central School District – Tax Collection (2016M-122)
… one school with approximately 400 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Massapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period January 1 through … the insurance policies currently held and take steps to ensure all insurance policies are in compliance with legal …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Saratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to … charges. Key Recommendations There are no recommendations in this report. … Saratoga County Water Authority Water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement … 1, 2012 through April 30, 2014. Background The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Village of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Operational Advisory No. 36
… GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesFayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mWatkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials … measures to achieve health insurance cost savings and address rising health insurance costs by offering employees a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mLake Placid Central School District – Transportation State Aid (2023M-95)
… and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95