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State Comptroller DiNapoli Releases School Audits
… limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted fund balance exceeded … (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … the district could have realized potential revenues of more than $50,000. Ausable Valley Central School District …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… districts at the lowest reasonable cost available and have taken steps to ensure that the bid process is not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementLaFayette Central School District - Fixed Assets (2018M-073)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed … a comprehensive policy that establishes threshold amounts for controlling inventory and procedures for maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Vendor Responsibility Review Process
… honest vendors; protects prospective vendors from unfair competitions; and produces better value for the State and its …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the goods and services … were ordered. The claims auditor approved the claims for these 12 purchases with supporting documentation that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mSCAM ALERT
… Published November 27, 2024 NYSLRS is monitoring a potential cyber threat involving Retirement Online . Scammers have created a fake website, which looks … beneficiary data being compromised. You can avoid the scam by accessing Retirement Online only through the Office of the …
https://www.osc.ny.gov/retirement/scam-alertIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report should be … Most federal agencies require the submission of reports either programmatic financial or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District District Board of Education Board and District officials properly established and used reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Duanesburg – Financial Records and Reports (2020M-116)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, … up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Central Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Saranac Central School District - School District Website (S9-19-30)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … documents to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Village of Maybrook – Financial Condition (2020M-54)
… prior to the COVID-19 pandemic (pandemic). The Village’s 2020 projections and our audit work do not factor in the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Village of Muttontown - Board Oversight (2018M-251)
… operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through … for 2015-16 through 2017-18. Key Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Accounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the … has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year … to Financial Operations (GFO) , Chapter XV, Section 4 - Vouchers and Expense Reports . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsExamples – Article 14 Benefits
… Example: A member joins at age 22 and has ten years of service credit when he or she leaves public employment. … a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 years of service credit). The benefit will not be reduced. Example: …
https://www.osc.ny.gov/retirement/publications/1644/examplesDisability Benefits
… Important facts members need to know about disability retirement benefits from the New …
https://www.osc.ny.gov/retirement/members/disability-benefitsLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… A member’s service credit only accumulates for any period of time you receive earnings, therefore no service credit is given for the following: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTravel Advisory No. 7
… Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. … of the component districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyCanton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. … and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186