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Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Cortlandville Fire District – Credit Cards (2020M-57)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations … itemized supporting documentation. Ensure payments occur in a timely fashion to avoid incurring late fees and interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Westerlo - Information Technology (2020M-33)
… to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… May 31, 2016. Background The Cold Spring Harbor Central School District is located in the Town of Huntington in … contracts is correct. … Cold Spring Harbor Central School District Competitive Quotes 2016M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Ithaca City School District – Financial Condition (2015M-318)
… Key Finding District officials recognized their use of fund balance as a financing source could not continue. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Opinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Parking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously … and using the results from inspections to create a clear plan for repairs should be implemented. Officials …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Ordinary Disability – En-Con Police Officers Plan
… disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityComptroller DiNapoli Releases School Audits
… District and the Valley Central School District . “In an era of limited resources and increased accountability, … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 to 2012-13, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-341
… Affected Employees Continuing Education Teachers in the following Job Codes: Job Code Description 016038 … with the Reason of CBU (Change Bargaining Unit) to update all active hourly positions where the Job Code is 016038 or … following new data will be added on the Information tab; all other data will remain the same. Bargaining Unit - CE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitComptroller DiNapoli Releases Municipal Audits
… neither treasurer consistently performed monthly bank reconciliations or provided the board with monthly and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsElementary and Secondary Education – 2022 Financial Condition Report
… including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion from the … Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … compared to a 1.4 percent increase the previous year. The number of voters increased by approximately 120,000 for SY …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationOpinion 97-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of … corporation pursuant to Village Law, §22-2200. You state that it is the intention of the not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-97-5DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Retirement System (ERS) will decrease from 15.3 percent of payroll to 14.9 percent of payroll. The estimated average contribution rate for the … (PFRS) will decrease from 24.4 percent to 23.5 percent of payroll. "We’ve had strong recent investment returns that …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli Releases July State Cash Report
… according to the July cash report released today by New York State Comptroller Thomas P. DiNapoli. "Recurring tax … accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). … State tax collections …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsRestitution Payments (2021-MS-2)
… some victims will never receive the payments to which they are entitled. Key Recommendations Establish adequate written …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board has not developed adequate plans to improve the financial condition of the town-wide general … audited financial statements show that over $2 million is due to the city from the fund. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … this time frame as a result of appropriating fund balance to finance the planned deficits. The fund balance as a … appropriations declined from 9.7 percent in 2010-11 to 5.4 percent in 2012-13. North Merrick Union Free School …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Kids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the … education itinerant teacher (SEIT) and related services to disabled preschool children. KTI subleases from and shares … City Department of Education (DoE) pays tuition and fees to KTI using rates set by SED, which are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manual