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Village of Stamford – Claims Audit (2022M-197)

… made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … audit of claims. Ensure that Village personnel involved in the procurement process are aware of, and comply with, …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197

Sweet Home Central School District – Financial Management (2022M-166)

… Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education (Board) and District … raised in the District’s response. … audit sweet home school financial management …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

V.3.I Class – V. Chart of Accounts (COA) Governance

… the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds … captures the Period of Probable Usefulness PPU for General Obligation GO Bonds …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-class

Corinth Central School District – Financial Condition (2015M-68)

Corinth Central School District Financial Condition 2015M68

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68

Bethpage Union Free School District – Leave Accruals (2015M-100)

… through November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, … changes to the previous amounts recorded. … Bethpage Union Free School District Leave Accruals 2015M100 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Review of Collecto, Inc

… Purpose The objective of our examination was to determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, … amount collected by account type and size. Key Findings Of the $29,288 we examined, we found overpayments of $14,355 …

https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-inc

Town of Guilford – Budgeting (2023M-144)

… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance … by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway fund. The Board …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

Willsboro Central School District – Student State Aid (2023M-119)

… 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already … a timely manner. The District also claimed $8,569 in aid to which it was not entitled. District officials also did … education students. Review all unclaimed State aid and submit any eligible claims for reimbursement. Review all …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119

Bradford Central School District – Financial Management (2016M-253)

… have not adopted realistic budgets or effectively managed fund balance and, despite the significant amount of accumulated fund balance, continued to raise the tax levy by an average … over the last three years. When unused appropriated fund balance is added back, unrestricted fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

Livonia Central School District – Software Management (2016M-293)

… Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County and the Town of Canadice in Ontario County. The District, … practices for enforcement, such as monitoring computer use and reviewing installed software, or include specific …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293

Friendship Central School District –Procurement (2016M-175)

… of Audit The objective of our audit was to examine the District’s procurement procedures for the period July 1, 2014 … February 9, 2016. Background The Friendship Central School District is located in the Towns of Friendship, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Monticello Central School District – Budgeting (2014M-97)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97

Northeastern Clinton Central School District – Payroll (2016M-76)

… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 … Key Recommendations Adopt written policies and procedures for processing payrolls, clearly establishing the duties and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced the following local government audits have been issued. Town of East Hampton – Budget Review … P DiNapoli today announced the following local government audits have been issued …

https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-audits

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… and real assets (13.32%) and credit, absolute return strategies, and opportunistic alternatives (8%). The Fund’s …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

State Agencies Bulletin No. 1470

… Bulletin B-1201 issued June 22, 2012, the balance of each employee’s actual DRP reductions will be repaid to the employee in equal biweekly installments over 39 consecutive … Plan Repayment should be directed to the applicable budget examiner at the Division of the Budget. Questions regarding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-plan

SUNY Bulletin No. SU-207

… of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter … president who meet the following criteria on 6/30/14 and on the payment effective date of 07/01/14 and on the pay end date of 07/30/14 are eligible to receive …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-payment

SUNY Bulletin No. SU-220

… of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter … president who meet the following criteria on 06/30/15 and on the payment effective date of 07/01/15 and on the pay end date of 07/29/15 are eligible to receive …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-payment