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Watertown City School District – Financial Condition (2016M-85)
… Background The Watertown City School District is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. The District, which operates eight … Key Findings The District overestimated appropriations in the adopted budgets by about 14 percent annually over the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mEssential Policy Elements – Travel and Conference Expense Management
… appropriate: Descriptions of the pre-approval process that employees must follow to obtain authorization to attend … officers and employees cannot exceed. These rates vary by state and region (i.e., New York City hotel and meal rates … rate higher than the maximum rate. It may be in the best interest of the local government or school district to allow …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… 31, 2018. Background Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. … or lost. Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report … 96 consecutive hours or more (i.e., four days or more) of mechanical ventilation, it may cause Medicaid’s payment to …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 … to control expenses.” The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… district to chargeback any portion of a tax certiorari refund to a school district public library. The Board has not … certiorari refunds. Implement policies and procedures to account for all over-the-counter cash receipt collections. … …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management … Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine … that have been properly authorized. Ensure that the School is receiving all services and benefits stipulated in the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mWyandanch Union Free School District – Budget Review (B23-7-1)
… 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Software Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC … officials did not award contracts to the LLC or the principal owner based on a competitive process. We found no … entered into formal contracts with the LLC and the principal owner that provided the necessary details of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSchool Districts’ Energy Performance Contracts (2015-MR-1)
… [pdf] , Middle Country Central School District [pdf] , and Sachem Central School District [pdf] . Purpose of Audit … The purpose of our audit was to review the projected cost and/or energy savings achieved by the energy performance … revenues. The ESCO guarantees energy consumption savings and/or cost savings over the life of the EPC. The five school …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Alden Central School District – Fuel Management (2024M-90)
… did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in … fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users from the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … during this time by appropriating $400,000 in fund balance each year, but did not need to use these funds due to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits have been issued. Cortland County – Claims Audit and … P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… under these new limits. Even tougher budget choices may be required on staffing levels, delivery of services, fund … (which have fiscal years beginning July 1) could range from a loss of $182.7 million, assuming a factor of 0.73 …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial … The Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262CUNY Bulletin No. CU-182
… Purpose To explain the procedures for processing summer payments for CUNY Department … be paid one-ninth (1/9th) of their annual salary for every month (120 hrs) assigned over their regular academic year assignment. One hundred and twenty hours constitute a one-month summer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-182-summer-payment-cuny-department-chairpersonsAccidental Death Benefit – State Police Plan
… payments made up to the date they became ineligible do not equal or exceed the amount of the ordinary death …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefit