Search
State Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Network User Account and Shared Network Folder Access (Orange County) District … adequately secure user account access to the network and shared network folders to help safeguard personal, private … of unauthorized access to the network and PPSI stored on shared network folders. Auditors found that officials did …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.18.E Public Officers Law – XI. Procurement and Contract Management
… defined in POL 73. However, the Commission on Ethics and Lobbying in Government recognizes there are instances when a … a particular need. Per POL 73, Commission on Ethics and Lobbying in Government is authorized to grant exceptions to … submit a written certification to Commission on Ethics and Lobbying in Government detailing the reasons why this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawState Agencies Bulletin No. 1892
… guidance. New York Tax Withholding Rates 2021 New York State and Yonkers withholding tax tables have been updated. … York City at the time of this bulletin issuance. New York State, New York City and Yonkers Withholding Allowance The value of one New York State, New York City, and Yonkers withholding allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021State Comptroller DiNapoli Releases Municipal & School Audits
… County) The former and current clerk-treasurers did not prepare or maintain complete, accurate or timely … accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … board-adopted budgets made it appear the district would have budget deficits requiring fund balance to be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-622
… Errors and warning messages are communicated to the agency via Control-D report NPAY502 (Warnings/Rejected Time Entry … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-622-cuny-june-2018-uniform-allowance-paymentNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… decisions that will keep their governments solvent and healthy.” …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningHewlett Bay Fire District
… 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers … and serves approximately 15,000 residents. The District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtSeneca County – Water and Sewer Operations (2017M-4)
… County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and … operations. Ensure written agreements are established with all municipal and commercial water and sewer customers and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Rensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine … Background Rensselaer County (County) has a population of approximately 160,000 residents and includes two cities, …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Special Accidental Death Benefit – New Career Plan
… reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to … have been earned during the 12 months prior to death. For payments made on or after January 1, 2001, the salary …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitOrdinary Death Benefit – Article 14 Benefits
… 90 days of service and your death occurs: While you are on the payroll; or While you are on an authorized medical … The salary is limited by Section 130 of the Civil Service law. The first $50,000 of this benefit is paid in the form of … insurance, which is currently exempt from federal income tax. Your accumulated contributions are also payable to your …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitVestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 million. Key Findings The … multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359York Central School District – Online Banking (2016M-295)
… period July 1, 2014 through August 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming … York Central School District Online Banking 2016M295 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, … fiscal year were $54.2 million. Key Findings Based on the new terms of the nuclear power plant’s payment in lieu of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Monticello Central School District – Budgeting (2014M-97)
… actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period … September 30, 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the control of the local school …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal … 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of … $22.9 million. Key Findings The District’s budget transfer policy does not state a dollar threshold for budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMahopac Central School District – Financial Condition (2013M-302)
… 1, 2012, to June 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam … Mahopac Central School District Financial Condition 2013M302 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily … that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152