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State Comptroller DiNapoli Releases School Audit
… announced the following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditJustice Court Fund: Invoice Billing Program
… submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a … Justice Court Fund Invoice Billing Program …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … and reported expenses totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not … cash receipts journal and retain supporting documentation for all cash receipts and disbursements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. … with approximately 1,100 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33 … did not maintain adequate supporting documentation for cash receipts. The Board did not adopt an adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Oneonta City School District –Financial Condition (2013M-165)
… the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Review the District’s fund balance and develop a plan to reduce the balance to an appropriate level. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… contains procedures related to collecting cash receipts at the circulation desk, the procedures were insufficient. … that one employee was required to count the cash collected at the conclusion of the day. Employees did not compare the … over collecting and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8DiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … Local sales tax collections in New York state increased by 38 in August compared to the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustHomeland Security Grant Program – Federal Funding and New York
… (January 2025) include $261 million of HSGP funds for fiscal year (FY) 2025, with the New York City Police … Operation Stonegarden (OPSG): Security for Canada and Mexico borders and international water borders. Sources: NYC …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the audit … pay a higher rate of contribution up to the full cost of coverage. The State does not allow two Family coverages for …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageAfton Central School District – Fund Balance Management (2023M-18)
… taxpayers. The Board annually overestimated appropriations from fiscal years 2019-20 through 2021-22 by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … names, passwords and secured token devices used to access online banking and do not consistently erase the browser …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationOpinion 97-20
… This requirement, however, does not preclude a company from paying all or a portion of the tax to the fire … purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; …
https://www.osc.ny.gov/legal-opinions/opinion-97-20DiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDiNapoli: 33 School Districts Reported in Fiscal Stress
… school districts are in fiscal trouble. While there are a number of factors causing their fiscal stress, each … stress,” “moderate stress,” “susceptible to stress” or has not been designated in one of the levels of fiscal … indicators that assess other factors, such as poverty rates and tax base, which are largely outside of the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressRivendell School – Compliance With the Reimbursable Cost Manual
… programs, a Preschool Special Education Itinerant Teacher (SEIT) Program to children with disabilities between … to other Rivendell programs. $70,644 in undocumented extra pay expenses. The teachers in question did not work sufficient hours to earn extra pay, or the hours worked did not pertain to the SEIT Program. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… Section 341(j) of the Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation