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Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… staff, closing staff and management all have access to the safe. Key Recommendations Ensure comprehensive written … collections daily. Restrict access to the Library safe to management or a limited number of authorized …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Rockland County - Budget Review (B17-6-16)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… prior to receiving fingerprint clearances and allowed independent contractors to have contact with students without … Discontinue the practice of allowing new employees or independent contractors to provide services to students prior … for new employees, emergency and conditional hires and independent contractors …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorCUNY Bulletin No. CU-726
… eligibility criteria are affected. Background Pursuant to Section 6220 of New York State Education Law, yearly … to the ‘last one-year step.’ If the increment code is 1115 and the salary is not equal to the ‘five-year step.’ No … Plan of C01 and Job Code 015937 (Dist Prof), 016042 (University Professor), or 016094 (Vistng Distngd Prof). The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-695
… position; and Have a Pay Basis Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the … payment should be directed to the Director of University Payroll Systems and Operations. Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … $8.2 million. Key Findings Internal controls over reserve funds are not appropriately designed or operating … summary statement of projected use and need of the reserve funds. However, the annual report prepared by the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung … Auditors estimated that the total vehicle replacement cost of these five vehicles was approximately $2.3 million in … However, the reserve fund balance totaled $971,000 as of Dec. 31, 2024. If all five vehicles at or beyond their …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Background Checks at Municipal Youth Programs (2012-MS-5)
… complete report - pdf] We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] … [pdf] . Purpose of Audit The purpose of our audit was to determine whether municipalities helped create a safe … sponsored youth programs for the period January 1, 2010, to May 18, 2012. Background Background checks are currently …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5State Comptroller DiNapoli Releases Audits
… comply with the tax law and that the state receives all monies to which it is entitled. In particular, the … department does not have adequate controls to ensure that all eligible providers supplying services in the state collect, report, and remit the surcharges for all eligible devices to the department. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… (2020-N-3) A top-level domain (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, … renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Repayment agreements are agreements between the State and a municipality, public … by the state, and the terms of the repayment agreements are detailed in the appropriation language for the state … York State Contract IDs must begin with an “F” prefix and are created in the Customer Contracts Module. An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… was arrested today for allegedly stealing nearly $85,000 in New York state pension payments meant for her deceased father, State Comptroller … system learned Richard Hansen was deceased and stopped payments. At that time, Deanna Hansen contacted the … was arrested today for allegedly stealing nearly $85000 in New York state pension payments meant for her deceased …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent … that the payment for at least the first two years of the lease doubled the cost for the same space, it is questionable … District’s ability to absorb any future increases in the lease payment. Key Recommendations Develop, adopt, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Comptroller DiNapoli Releases Municipal & School Audits
… tentative budget includes a tax levy of $12,090,011, which is within the limit established by law. Track state and local …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Travel Advisory No. 4
… for submitting expense reports to the Office of the State Comptroller is 5:00 p.m. on August 17, 2017. Bulkload … approval. XIII.2.A Expense Report Mandatory Header Fields New section created to provide guidance regarding the fields …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… July 1, 2014 through September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which operates two … Chester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardClifton Park Water Authority – Water Charges (2015M-247)
… of financial transactions, had been granted administrative rights to the software. Key Recommendations Ensure that an …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether … Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was … to provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237