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New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 through June …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition for the period July 1, 2015 through … fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… controls over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. … banks offer various security controls such as callback verification of transactions and email confirmation of those transactions, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overSilver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Stamford Central School District – Fund Balances (2016M-106)
… unrestricted fund balance exceeded the 4 percent legal limit. None of the appropriated fund balance for the 2011-12 … that will not be used. Review all reserve balances and transfer excess funds to unrestricted fund balance, where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… funding goals. Clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, … Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a … collected, recorded, and reported. However, the School has not developed procedures to segregate the collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Middle Country Public Library – Treasurer (2015M-291)
… July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven … Middle Country Public Library Treasurer 2015M291 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20SUNY Bulletin No. SU-323
… No. SU-323.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … opt into a pilot program for employees in certain titles to establish a temporary overtime rate up to 2.5 times the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-322
SUNY Bulletin No SU322
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 1508
… for Administration Extra Lag paychecks dated 11/02/2016 or Institution Extra Lag paychecks dated 11/10/2016 … of Environmental Conservation (Department ID 09180) or the Office of Parks, Recreation and Historic Preservation … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1508-april-2016-public-employees-federation-pef-longevity-payment-long-termComptroller DiNapoli Releases State Audits
… reduction goals set forth in Executive Order 111. In a follow-up, auditors determined that OCFS has implemented … from another procedure that was performed on the same day for the same patient. Auditors found that for 13 of the … repairing hazardous conditions. Site visits confirmed that many infrastructure issues existed throughout the park system …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… projection of health center expenditures for 2025 is approximately $1 million. The board’s unrealistically low …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Announces State Contract & Payment Actions for December
… financial officer, DiNapoli’s office reviews contracts for all state agencies, some contracts for state public authorities, and, in addition, audits all … playing field is level and taxpayers get the best value for their money. The Comptroller’s office averages 11 to 13 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… New York State Comptroller Thomas P. DiNapoli, United States Attorney … stolen money is recouped,” said Thomas DiNapoli, New York State Comptroller. “The settlement announced today, as well as the related state prosecutions, hold Mr. Cecile and Ms. Murray … State Comptroller DiNapoli announced that Syracuse City …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsComptroller DiNapoli Releases School District Audits
… Central School District – Professional Services (Putnam County) District officials did not seek competition for … audit period. Buffalo Academy of Science Charter School – Procurement (Erie County) Auditors determined the school’s … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money … capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact … of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts