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Carmel Central School District - Extra-Classroom Activities (2018M-45)

… $5,144, sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45

Leaves of Absence – Career Plan

… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will usually receive up to one …

https://www.osc.ny.gov/retirement/publications/1642/leaves-absence

Leaves of Absence – Police and Fire Plan

… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …

https://www.osc.ny.gov/retirement/publications/1512/leaves-absence

Leaves of Absence – New Career Plan

… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …

https://www.osc.ny.gov/retirement/publications/1515/leaves-absence

Leaves of Absence – Non-Contributory Plan with Guaranteed Benefits

… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …

https://www.osc.ny.gov/retirement/publications/1513/leaves-absence

Leaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)

… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will usually receive up to one …

https://www.osc.ny.gov/retirement/publications/1511/leaves-absence

Accounts Payable Advisory No. 13

… this practice must stop immediately. The voucher matching process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfs

Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … budget is approximately $208 million. Key Finding To keep the District’s financial condition from declining … budgets each year. Key Recommendation Continue to closely monitor the budget and take necessary actions to …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014m

Greenwich Central School District – Claims Auditing (2016M-37)

… is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326

Town of Stuyvesant – Procurement (2017M-54)

… procurement policy excludes professional services and does not require competitive methods to be used when procuring … Town officials were unable to provide documentation showing that they sought competition for professional …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54

State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances

West Hempstead Water District – Life Insurance (2016M-393)

… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January …

https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393

Albany Public Library – Leave Accruals (2015M-293)

… track and compare leave requests to electronic time sheets. Key Recommendation Develop and implement a uniform …

https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293

Town of Patterson - Recycling Center Cash Receipts (2019M-237)

… [read complete report - pdf] Audit Objective Determine whether Recycling Center …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237

Fallsburg Central School District - Fund Balance Management (2020M-12)

… [read complete report - pdf] Audit Objective Determine whether the Board and District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12

Lackawanna City School District - Tuition (2019M-59)

… for one student. The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 … schools. Key Recommendations Review tuition invoices to ensure charges are calculated correctly and supported. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

Opinion 88-22

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use … for the purpose of increasing the possibility of obtaining state and federal aid for a sewer district project may not be …

https://www.osc.ny.gov/legal-opinions/opinion-88-22

DiNapoli Report Highlights Regional Education Trends

… issued a report today detailing regional trends in education funding, enrollment and conditions across the … at 0.4 percent. The percentage of students eligible for free- or reduced-price lunch was 39 percent in 2014-15, and … the Mohawk Valley with 53 percent of students eligible for free- or reduced-price lunches and 26 percent of students …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trends

DiNapoli: 23 School Districts Designated in Fiscal Stress

… Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from … 10% or more. Staffing reductions were far more common in high-need school districts. Between SY 2018-19 and SY … override the cap with 60% voter approval of their budget. List of School Districts in Stress: School Districts in …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stress