Search
State Comptroller Thomas P. DiNapoli Releases School District Audit
… Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditTown of Brasher – Spending of Casino Compact Money (2013M-131)
… was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to April 30, 2012. Background The Town of Brasher is located in St. Lawrence County and has approximately 2,500 residents. … authorized and adequately supported. Ensure that records for casino compact moneys identify revenues received by …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… was to evaluate District controls over claims processing and inventories for the period July 1, 2014 through May 31, … Washington Union Free School District Claims Processing and Inventories 2016M263 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andWest Seneca Central School District – Financial Condition (2014M-381)
… audit was to examine the District’s financial condition for the period July 1, 2009 through January 14, 2015. … The West Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and … approximately 6,800 students. General fund expenditures for the 2013-14 fiscal year totaled approximately $105 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessCUNY Bulletin No. CU-730
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 1087 in Bargaining … will automatically increase the current dues amount of $30.01 to $30.36. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseCUNY Bulletin No. CU-700
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-700-district-council-37-dc37-local-2054-dues-increaseCUNY Bulletin No. CU-699
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 983 in Bargaining Unit TM. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-699-district-council-37-dc37-local-983-dues-increaseMore About This Retirement Plan – State Police Plan
… 381-b of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. This … and is not a substitute for any New York State or federal law. For specific information about your benefits, please …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andState Agencies Bulletin No. 858
… Purpose To inform agencies how the taxable fringe benefit of the … Licensure Exam Fee Reimbursement (CLEFR) will be applied to employees’ reportable taxable income and withholdings for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Village of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Beacon City School District -- Budget Review (B6-15-4)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … They did not realize that they were required to annually audit the Clerk-Treasurer’s records and reports, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … may be capable of replicating and manipulating information to produce false documentation. Particular attention should be paid to claims with the following characteristics: Missing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCity of Yonkers – Information Technology (2017M-86)
City of Yonkers Information Technology 2017M86
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86