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Ordinary Death Benefit – State Police Plan
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … reviewed and approved separation payments, but they have not developed written policies or procedures to formalize this process. Fire Island Union Free School …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the … transactions (e.g., medications received from or returned to the parent/guardian or student), nor did they document …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the … whether the Mitchell-Lama-financed units were assigned to eligible persons in compliance with properly established …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followThousand Islands Central School District – Financial Management (2022M-201)
audit school district Thousand Islands
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Rockville Centre Union Free School District – Information Technology (2023M-140)
… accessed websites, such as shopping, entertainment and social media, on District computers although the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were … with appropriate real property tax levies that ensure equity among tax bases. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Compliance With the Clery Act (Follow-Up)
… Act, which requires colleges and universities to disclose crime statistics and security policies to help the public … identified that certain SUNY colleges published inaccurate crime statistics on their Annual Security Reports and/or to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followReporting and Utilization of Bias Incident Data (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting and Utilization of … Finding We found that NYPD officials made some progress in addressing the issues we identified. Of the four prior … actions planned to address the unresolved issues discussed in this review. Other Related Audit/Report of Interest New …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followVillage of Lyons Falls – Financial Management (2013M-393)
… in the Village’s general fund increased nearly $200,000 (45 percent) over the past five years to almost $640,000 as of … fund balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met … (boards) must: Appoint all required members to the safety team. Adopt the safety plan annually by September 1 after … The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds to the federal … of this Chapter. Under no circumstances should the single payment voucher be submitted until the AR deposit has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) … The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in … corrective action. … Determine whether the Theresa Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling … $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Charter School of Educational Excellence – Information Technology (2023M-174)
… (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and … contingency plan. Key Findings The Board and officials did not adequately secure student data to help protect it … properly identify and secure sensitive student data. Three out of six tested users of the cloud-based application used …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Lake George – Records and Reports (2024M-82)
… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the … Additionally, some claims were not adequately supported or were paid without approval. Of the 348 claims we reviewed … goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68