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Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60DiNapoli Honors Hispanic Leaders
… Services and the New York State Office of Mental Health to provide bilingual, bicultural behavioral health services. … justice of the Nassau County Supreme Court. Prior to being elected Supreme Court justice in 2018, she served as …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersRandolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Board has not adopted written policies and procedures to help guide the tuition billing and collection process. The … after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHannibal Central School District – Financial Condition (2017M-23)
… our audit was to assess the District’s financial condition for the period July 1, 2015 through August 31, 2016. … with approximately 1,400 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $31.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Financial Management (2016M-189)
… and District officials did not adopt reasonable budgets or ensure that fund balance and reserves were managed in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Western New York Maritime Charter School – Financial Operations (2015M-124)
… The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal … does not have written policies or procedures to specify what types of documents are acceptable or requiring them to …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam … operates six schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… – among the top five nationwide. The report is available online at: …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmTown of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… report – pdf] Audit Objective Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted … $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Audits of Local Governments: About Our Audits
… audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , performance … Independent peer reviewers organized by the National State Auditors Association completed an external peer review … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsInvestment Advisory Committee
… class, and monitors the Common Retirement Fund’s risk profile, investment activity and performance on a periodic …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeCompliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying … of the investigation or the written request, whichever is later. OMH operates 24 psychiatric centers across the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawCUNY Bulletin No. CU-627
… report NPAY771 (Time Entry Payment Report) identifies all employees for whom the Prepaid Legal Service Benefit was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-627-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-625
… for processing required payroll deductions (e.g., income tax and wage garnishments) and authorized deductions (e.g., … deferred compensation and union dues). With respect to the deduction for union dues, because OSC is not a party to the … continue to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-351
… for the 2009 United Way of CUNY Campaign will begin in paychecks dated January 15, 2009 United Way of CUNY … Way of CUNY. If a record already exists, click on the + sign to add a new row in the Deduction Details page, insert a … the United Way of CUNY Deduction Code 897, click on the + sign to add a new row in the General Deduction page, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-351-2009-united-way-cuny-campaignCUNY Bulletin No. CU-413
… for the 2011 United Way of CUNY Campaign will begin in paychecks dated January 13, 2011 United Way of CUNY … United Way of CUNY. If a record exists, click on the + sign to add a new row in the Deduction Details page, insert a … the United Way of CUNY Deduction Code 897, click on the + sign to add a new row in the General Deduction page, insert a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-413-2011-united-way-cuny-campaign