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Fire Island Union Free School District – Claims Auditing (2023M-114)

… report – pdf]  Audit Objective  Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited …

Fine Fire District – Board Oversight (2023M-81)

… reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual … financial and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a …

Chautauqua County – Financial Condition (2023M-111)

… of $1.4 million.  Spent $5.2 million from the general fund for District operations and did not repay the general fund, …

Hammond Central School District – Financial Management (2024M-70)

… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000.  Accumulated …

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… Officer’s (CFO) financial records and reports,  Filed the required Annual Financial Report (AFR) with the Office of the … the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section … six fiscal year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) …

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… – pdf] Audit Objective  Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board):  Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Hoosick Falls Village Board of Trustees Board Conducted an …

CUNY Bulletin No. CU-336

… payment based on performance. The existing Time Entry code for this payment was not adequate to identify the Time Entry … created earn code CMB replaces the use of earn code ADJ for this payment. Managerial Performance Based Bonus payments … copy of authorization Form 607B (supporting documentation for payment approval) must be forwarded to your OSC Payroll …

Compliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices

… Authority (NYSERDA) took appropriate actions to assist other entities to comply with the statewide energy … levels. NYSERDA's role under this new Order is to assist the ASEs, and a newly established Central Management … to provide guidance, and to directly and indirectly assist ASEs in meeting their energy reduction goals, but was …

Nassau County – Contract Approval Process (2012M-192)

… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for the period …

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background … by a seven member Board of Trustees. The School’s revenues for the 2011-12 fiscal year were approximately $3.2 million. … appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all …

Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)

… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space … did not demonstrate that it used an appropriate process to ensure it obtained a suitable building site at a … site or alternative sites. Consequently, the School agreed to an arrangement requiring it to pay more than $5.1 million …

Accidental Death Benefit – State Police Plan

Accidental Death Benefit – Special 20- and 25-Year Plans

… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of your … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an …

Division of Housing and Community Renewal Bulletin No. DH-8

… action is required. Transactions are processed through the vendor. Questions Questions regarding this bulletin may be … regarding this insurance program, employees may call 1-800-347-6071 or email to …

State Police Bulletin No. SP-220

… Purpose The purpose of this bulletin is to notify agencies of an automatic union … dues increase. Affected Employees Employees represented by the NYS Police Investigators Association in Bargaining Unit …

IT Security Fundamentals – Information Technology Governance

… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system …

State Comptroller DiNapoli Releases Municipal & School Audits

… were issued. Village of Earlville – Collections (Madison County)   Although the clerk-treasurer accurately recorded … or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County)   The tax collector did not remit collections to the …

New York State Comptroller Thomas P. DiNapoli Hanukkah Message

… “As this year’s Festival of Lights commences, I’d like to wish all of those observing the … As this years Festival of Lights commences Id like to wish all of those observing the …

Holley Central School District - Procurement (2019M-7)

… officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …

Unified Court System Bulletin No. UCS-179

… OSC will automatically decrease the biweekly deduction for Union Dues (code 453) and Agency Shop Fee (code 454) to …