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Hempstead Union Free School District – Management of District Resources (2014M-253)
… to the Student Information System to ensure that users have access only to functions necessary to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget … is being spent appropriately and effectively." Claryville Fire District – Budgeting Practices (Sullivan County) The …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure … End of Fiscal Year FYE deadlines and notices please visit the Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedVillage of Mount Morris – Justice Court (2013M-152)
… 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage occurred because Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background … and expenditure projections in the Villages tentative budget for the 201920 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Health Sciences Charter School – Procurement (2013M-211)
… the procurement policy. Both policy documents were silent on other key provisions such as when written contracts are … Business Office, School officials continue to rely on certain service providers to obtain bids or quotes and … cost of services to be provided to the School. Do not rely on outside service providers for selecting vendors on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Opinion 94-11
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's … celebration of the fire department consists of a dinner and coincides with the annual inspection dinner for the fire … of this Office (1981 Opns St Comp No. 81-196, p 209) and ask if that opinion still reflects our views. In the …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller DiNapoli Releases Municipal Audits
… , Mastic Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, … adequate controls over court collections. Town of Oxford – Financial Management (Chenango County) While the … District Mastic Beach Fire District Town of Moira Town of Oxford and the Town of Somerset …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0SUNY Bulletin No. SU-326
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-303
… Purpose The purpose of this bulletin is to provide agency … the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate Student … allocated a portion of the Downstate Location Fund based on the number of employees in BU28 to be paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by … of $100 million or greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office … monitor their financial condition so they can be prepared for any financial challenges that lie ahead. I encourage … pitfalls.” The latest round of fiscal scores are for local governments with fiscal years ending between Feb. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Agencies Bulletin No. 1920
… Affected Employees Employees who are overtime eligible and in the Agency Police Services Unit (APSU) – BU31 are … of New York State, Inc (PBA) provides for the change in the calculation of overtime for the Agency Police Services … hours. The new agreement changes the overtime factor used in the calculation of overtime. Overtime earned on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeCity of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… to identify all nonresident foster students receiving educational services and bill their school districts for … bills are prepared and submitted to school districts of origin in a timely manner. Bill or rebill the appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBeacon City School District – Claims Auditing (2016M-20)
… Key Findings The Board did not develop a comprehensive job description that outlines the expectations and … did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… are at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology … IT assets to risk for unauthorized access, misuse or loss. Key Recommendations Properly manage network and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsLong Lake Central School District – Payroll (2016M-90)
Long Lake Central School District Payroll 2016M90
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90