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Comptroller DiNapoli Releases School District Audits
… 30, 2019, the District overfunded one reserve by $820,000. South Colonie Central School District – Allocation of …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… been issued. Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s … plan. Monsey Fire District – Board Oversight (Rockland County) The board provided inadequate and ineffective …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0XIV.14.B Capital Assets – XIV. Special Procedures
… asset records Disposition of general capital assets Treatment of infrastructure assets Depreciation and modified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsState Comptroller DiNapoli Releases School District Audits
… As a result, the roles and responsibilities of each party may not be understood by all parties resulting in … July 1, 2020 and Dec. 31, 2021, the district paid a third-party vendor $54,996 to process the district’s Medicaid …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Sullivan County – Time and Attendance (2017M-55)
… procedures to ensure employees have appropriate ETS access rights and prohibit employees from modifying their own time …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… financial reports and activity reports for fundraising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialGreece Central School District – Retiree Health Insurance (2016M-54)
… records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee … Greece Central School District Retiree Health Insurance 2016M54 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Lake Placid Central School District – Claims Auditing (2016M-84)
… December 31, 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The Library, which …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process within the Pupil … can lead to a lack of guidance and inconsistencies in how the procedures are carried out. Key Recommendation … processing procedures in writing, including those that apply to the Business Office and those that are specific to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsLiberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … approximately $42.9 million. Key Findings The unemployment insurance and retirement contribution reserves were … to other needed reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Greenlawn Water District – Accounting Records (2015M-231)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Chatham Central School District – Financial Condition (2015M-161)
… of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five elected members. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mWork-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… Attending a political party rally/candidate forum Board and committee meetings for private organizations Socializing …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… “The MTA needs to come up with billions of dollars to pay for operations in the coming years and that puts greater … a recession. The MTA has begun to lay out options for its funding partners, leaving them with some tough decisions. The … to be too large for the MTA to manage without additional funding or significant fare and toll increases that could …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDivorce – Article 14 Benefits
… determined that retirement benefits are marital property and are subject to equitable distribution. Equitable … Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction … However, it does not allow for a distribution of your pension until you actually retire, die or terminate …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… the division of marital assets between spouses after the marriage has ended. This division must be stated in the form …
https://www.osc.ny.gov/retirement/publications/1515/divorce