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State Comptroller DiNapoli Releases Municipal & School Audits
… city excluded seasonal employees and new hires starting in June or after from the training. Albany County – Sexual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeEast Ramapo Central School District – Budget Review (B21-5-4)
… (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, … one academic) expressed concerns that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 … of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the 2021-22 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Pawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial activities for the … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve fund. Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Agencies Bulletin No. 2240
… Actions: Agencies are no longer responsible for end dating payroll deductions in PayServ to suspend an employee’s 403(b) … the agency must advise the employee to contact their Payroll/Benefits Officer upon their return from leave. This applies to the following payroll deduction codes: Plan Type Deduction Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersState Comptroller DiNapoli Releases Municipal and School Audits
… tag number. The fixed asset report did not contain serial numbers for 435 devices, complete descriptions with the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Livonia Central School District – Conflict of Interest (2024M-89)
… The former Superintendent informed District administrators and staff of products and services provided by vendors that were recruited by, and partnered with, a company he partially owned. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Contact the Division of Local Government and School Accountability
… Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Serving: … 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax 716.847.3643 • Email [email protected] Serving: … Plaza, Glens Falls, NY 12801-4396 Tel 518.793.0057 • Fax 518.793.5797 • Email [email protected] Serving: …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityOpinion 92-48
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund … 6-l that the "entire proceeds of the sale" be deposited, we concluded in Opn No. 87-71, supra , that when a parcel of … the proceeds of obligations authorized to be issued for a single object or purpose and only a portion of the parcel is …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Area #1 – IT Policy – Information Technology Governance
… assign key responsibilities and explain the consequences of policy violations. The governing board should provide … environment should dictate the content and number of policies necessary. A small entity with uncomplicated, … operation. While IT policies will not guarantee the safety of your IT system, a lack of appropriate policies …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyFinancial Data: How can we submit a data request?
… to the LGSA’s Service Request mail box . When possible, it is helpful if a request contains specifics, e.g., data …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly … and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … for the collection of receipts, such as property taxes, so that payments can be made directly to your local …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal & School Audits
… historian were excluded from the SHP training. Town of New Hartford – Sexual Harassment Prevention (SHP) Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… higher than necessary. The board and officials reported surplus fund balance that exceeded the statutory 4% limit in … year-end transfers that totaled about $13.4 million, the surplus fund balance exceeded the statutory limit by as much … reserve balances that circumvented the statutory limit on surplus fund balance and resulted in a real property tax levy …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer stated that she did not turn over the money because the action was still pending in court. However, the money had been in the treasurer’s custody for over three …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… general fund expenditures were $14.6 million and it educated approximately 125 students in grades K-6. The … Board appropriated surplus fund balance, in part, because it adopted budgets that annually overestimated appropriations … Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 2005-4
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for … employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a BOCES should … procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Riverhead Charter School – Debit Cards (2017M-254)
Riverhead Charter School – Debit Cards (2017M-254)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-riverhead-charter.pdfGeneva City School District - Reserves (2018M-51)
Geneva City School District - Reserves (2018M-51)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-geneva.pdf