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Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) … Aim High based on clinical evaluations and pays for their services using rates established by SED. The rates are based … three other SED-approved programs: Evaluations, Related Services, and 1:1 Aides. However, payments for services under …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualPartial Lump Sum Payment – Special 20- and 25-Year Plans
… 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible members can choose to receive a … a service retirement benefit (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentNew York State Payroll
… All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll Improvement Project … presentations related to payroll services. Payroll Users Group The New York State Payroll Users Group, established in December 1999, is a partnership between …
https://www.osc.ny.gov/state-agencies/payrollPhoenix Central School District – Financial Condition (2017M-96)
… and District officials effectively managed the District’s financial condition for the period July 1, 2015 through … appropriations by nearly $6 million, and reserves were not funded in a transparent manner because the Board funded them at year-end with surplus funds. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… to make PILOT payments. Key Recommendations Ensure that new project agreements contain a recapture clause allowing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programState Comptroller DiNapoli Releases School Audits
… School District , Lindenhurst Union Free School District , Manchester-Shortsville Central School District , Monroe No. 1 … district’s needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to … sought competition using RFPs for contracts of three service providers (architect, attorney and external auditor) …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsFabius-Pompey Central School District – Budget Review (B3-13-5)
FabiusPompey Central School District Budget Review B3135
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Pearl River Union Free School District – Fixed Assets (2022M-126)
… with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to locate 26 … proper approval. Key Recommendations Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are immediately tagged and are in known …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Montrose Fire District – Claims Auditing (2025M-53)
… all claims are subjected to an independent, thorough and deliberate review that, among other things, determines … that the fire district complied with its written policies, and that each purchase was for a proper fire district … made using credit cards are also subject to claims audit and approval. The District’s 2024 budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Comptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… require. James A. Diossa, Rhode Island General Treasurer Julie Blaha, Minnesota State Auditor Deborah B. Goldberg, …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationNewcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 … claims were not properly audited prior to payment, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Bedford Central School District - Information Technology (2018M-164)
… Employees accessed websites such as shopping, personal email and social networking that did not always comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… in a single transaction, such as a deposit into a State bank account. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsOverview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing … specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning … procedures and technical measures that enable the recovery of IT operations after an unexpected incident. A disruptive …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewJericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
Determine if claims were adequately documented for appropriate purposes and properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mV.3.F Projects – V. Chart of Accounts (COA) Governance
… a defined time period, and may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures project-related information in the SFS and links to the Project Costing module. Projects … a defined time period and may be operational or capital in nature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported. Key Findings While out-of-district tuition billings totaling $459,000 we examined … tuition billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… accounted for and would be detected if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… reduced dependence on general fund subsidies. The Board of Education (Board) has not: Effectively managed reserve … efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: Review the reserve … plans for use that are more specific to the actual needs of the District. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m