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State Comptroller DiNapoli Releases School District Audits
… comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Scarsdale Union Free School District – Overtime … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsJoin Our Team as a State Program Examiner!
… of State Government Accountability (SGA) leads the way in evaluating hundreds of New York state and city agencies … range of subjects — from social services and housing to criminal justice and economic development, the environment … auditing. Examiners use the breadth of their experiences to communicate with high-level personnel, perform detailed …
https://www.osc.ny.gov/jobs/sgaRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Justice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in … At the time of filing each justice must send a check for the total amount of the report to the town or village … Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she receives from the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors … procedures for recouping tax exempt status if a business does not produce the intended benefits. … Mount Vernon …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalOrdinary Death Benefit – Police and Fire Plan
… death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDivorce – Regional State Park Police Plan
… retirement benefits are marital property and are subject to equitable distribution. "Equitable distribution" is the … to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it … may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash Refund …
https://www.osc.ny.gov/retirement/publications/1867/divorceFiling Requirements – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were issued, disbursements were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, … grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants … via the Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsOrdinary Death Benefit – New Career Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 … were realistic and by properly planning for and using fund balance. District officials improperly set aside more than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Delaware County. The District is governed by a Board of Education, which has five elected members. The District's … this time, real property taxes have increased from $2.5 million in 2009 to $2.7 million in 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsState Comptroller DiNapoli Releases Municipal Audits
… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWestmoreland Central School District – Financial Condition (2014M-283)
… actual unrestricted fund balance totaled almost three times the amount allowed by law. Each year, the annual budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … policy that contains procedures related to collecting cash receipts at the circulation desk, the procedures were …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8