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West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

DiNapoli: Tax Cap Remains at 2% for 2025

… capped at 2% for 2025 for local governments that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025

Niagara Falls Water Board – Financial Management (2015M-141)

… Purpose of Audit The purpose of our audit was to determine if the Board is managing the Water Board’s … Board’s and the Water Authority’s finances are commingled to the extent that there is no clear division between the two … the Debt Service Fund for capital projects or repairs or to reduce the water and sewer rent rates charged to …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea

… their crimes to light and recover their ill-gotten gains.” Press Release DA Hoovler Announces Felony Guilty Pleas In … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea

Commack Public Library District – Selected Financial Operations (2015M-132)

… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Southern Cayuga Central School District – Financial Condition (2020M-77)

… - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

West Albany Fire District – Credit Card Purchases (2017M-15)

… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Keene Central School District – Transportation State Aid (2021M-63)

… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Investment Advisory Committee

… by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment … basis. Tia Breakley Chief Strategic Development Officer Blue Meridian Partners Philippe Brugere-Trelat Former …

https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committee

Elwood Union Free School District - Claims Auditing (2019M-31)

… to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and … audit and found that the control procedures were followed for the selected claims to ensure they were adequately documented, were for appropriate purposes and were properly audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31

Tuckahoe Common School District - Financial Condition (2018M-191)

… percent of the subsequent year’s budgeted appropriations) in fund balance from fiscal years 2014-15 through 2016-17 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act

… TAP costs would be less than $20 million, an increase of less than two percent, if extended to undocumented … undergraduate students attending City University of New York (CUNY) and State University of New York (SUNY) colleges during the 2012-2013 academic …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-act

Stillwater Central School District – Payroll (2017M-104)

… The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104

Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)

… Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014m

Nyack Union Free School District – Reserve Funds (2014M-185)

… of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. Background The Nyack Union Free School District is located in the Towns of Clarkstown and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185

Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)

… internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year are $12.3 million. Key Findings … officials. Key Recommendation There are no recommendations for this report. … RemsenburgSpeonk Union Free School …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128

XIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement

… XII, Section 9.C - Reissuing or Cancelling a Vendor Check of this Guide. The Department of Taxation and Finance, Division of the Treasury will cancel … if still in effect. Business Units do not need to process any documents to credit their appropriation. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-check

Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process

… through some other authorization process or are the result of statutory requirements, existing contractual commitments … other required obligation. They include: Fixed salaries of officers or employees regularly engaged at agreed-upon … and Local Retirement System as billed by OSC. These types of payments should not be included on the abstract of audited …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit