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Fonda-Fultonville Central School District – Payroll (2015M-118)
… management did not properly segregate the Deputy’s duties or implement adequate compensating controls, such as … did not review the direct deposit upload document or compare this document with the certified payrolls. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The … Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain … or consider alternatives to increase collections. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsSherburne-Earlville Central School District – Fund Balance (2017M-19)
… Budget Review The purpose of our audit was to review the District's financial management practices for the period July … 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process for the period …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 30, 2015. Background … The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 … District officials established adequate controls over payroll and leave accruals. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsTown of Horicon – Leave Accruals (2016M-421)
… reviews to ensure the accuracy of leave accrual balances. We found errors in the leave accrual records for six …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Important Filing Reminders – Enhanced Reporting
Quick reminders as to how NYSLRS employers should use adjustments when reporting either through Retirement Online or by paper form
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/important-filing-remindersGreen Island Power Authority – Electric Billing and Collection (2015M-137)
… 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Inlet Common School District – Claims Auditing (2015M-285)
… Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one school … official. Key Recommendations There are no recommendations in this report. … Inlet Common School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … The Heuvelton Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb … and payroll review and certification were adequate to ensure that the employees we reviewed were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322New 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-fundWyandanch Union Free School District - Budget Review (B19-7-1)
… 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted budgets of $68.8 … million adopted 2017-18 budget were not reasonable. The District’s audited financial statements for the period ending …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … balance in the annual District budget. Even though the amount of effective unexpended surplus funds is substantial, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… interest in District contracts because he owned a business from which the District purchased awards for student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictTupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in … Develop and adopt a fund balance policy establishing the amount of unassigned fund balance to be maintained. Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its procurements so …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts