Search
IX.12 Overview – IX. Federal Grants
… Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. More information on this Federal statute, can …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued: George Junior Republic Union Free School District – Website Transparency (Tompkins County) …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 1, 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is … 60 days after the close of the fiscal year. … Raquette Lake Fire District No 3 Internal Controls 2013M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Orange Lake Fire District – Budgeting Practices (2015M-146)
… 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange … those funds necessary to fund planned purchases. … Orange Lake Fire District Budgeting Practices 2015M146 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … provides fire protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mComptroller DiNapoli Releases School District Audits
… for employees. Roxbury Central School District – Health Insurance Buyouts (Delaware County) Health insurance buyouts may have saved taxpayers approximately $100,066 between July 1, 2017 and Dec. 14, 2018, the audit period. Three employees received $34,738 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town of Preston - Financial Management (2018M-81)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear … officials agreed with our findings and indicated they plan to initiate corrective action. … Town of Preston Financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Marathon Central School District – Fund Balances (2017M-280)
… period July 1, 2016 through June 30, 2017. Background The Marathon Central School District serves seven towns in … statutes in a manner that benefits District residents. … Marathon Central School District Fund Balances 2017M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … information technology (IT) were appropriately designed and operating effectively for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, and whether … The Board should establish appropriate pay rates for all classes of employees. … Burnt HillsBallston Lake Youth …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … by an elected three-member Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Minisink Valley Central School District – Financial Condition (2016M-26)
… is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Manhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … and approving retirement incentives and vacation payouts. Direct District Counsel to review retirement … recovery as appropriate; review underpayments for vacation payouts identified in this report and take necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Contract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTier Status – Article 14 Benefits
… employer offers the one-year final average salary benefit for your employee group; or Are employed by the City of Yonkers or the State … 8, 2010 and did not elect to be covered by Article 22 (opt into Tier 5), can be covered by Article 11 or Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusSilver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and … fund balance to reduce the tax levy, but funds were not used as budgeted because District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Sewanhaka Central High School District – Student Fees (2016M-296)
… Purpose of Audit The purpose of our audit was to examine the collection of student fees for test preparation classes, advanced placement exams and driver education …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… Chairman, CEO and CFO questioned whether setting goals was practical, and said it was not legally required, the Board … To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mEast Rochester Union Free School District – Procurement (2022M-56)
… did not develop adequate written purchasing policies and regulations. The Board did not annually review the policies … bidding requirements and purchasing policies and regulations. Develop adequate written policies and clear and consistent regulations for procurements not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56