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State Comptroller DiNapoli Releases School Audits

… as not being able to process paychecks, vendor payments, student grades or state aid claims. Silver Creek Central …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in … Lindenhurst Union Free School District Credit Cards 2016M179 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Bethpage Union Free School District – Leave Accruals (2015M-100)

… or individual employment agreements. Key Recommendations Design and implement procedures to address maintaining …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Shoreham-Wading River Central School District – Financial Management (2017M-75)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance … unassigned fund balance and reserves that are not needed to fund District operations. Use surplus fund balance in a …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017m

Eastchester Union Free School District – Financial Management (2016M-59)

… July 1, 2010 through November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, which operates … Eastchester Union Free School District Financial Management …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

Caton No. 1 Fire District – Financial Oversight (2013M-262)

… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262

Contributing Toward Your Retirement – Special 20- and 25-Year Plans

… contributions are taken after taxes. At retirement, the annuity you receive would be treated as taxable income, … won’t contribute after the maximum service credit allowed has been reached. These are mandatory contributions; they … rate. After three years, we base your contribution rate on what you actually earned in the last completed State fiscal …

https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirement

State Comptroller DiNapoli Releases School District Audits

… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits

State Agencies Bulletin No. 1858.1

… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … payee notification requirements. Effective Dates Effective for payroll checks issued between January 1, 2019 and … prior to March 29, 2021 are treated as a written request for reissuance of a payroll check. Any 2019 pay checks that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks

Fonda-Fultonville Central School District – Payroll (2015M-118)

… School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118

Candor Fire District – Controls Over Financial Activities (2014M-268)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over … which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Town of Candor …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268

Rondout Valley Central School District – Financial Management (2015M-296)

… Purpose of Audit The purpose of our audit was to examine the … and no amount of appropriated fund balance was used to finance operations. Key Recommendations Adopt budgets with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296

Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)

… Purpose of Audit The purpose of our audit was to determine if the … and procedures for the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroom

Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)

… accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. … Legislature. District expenditures totaled $1,339,215 for the 2012 fiscal year. Key Findings The Board has not adopted policies and procedures for cash receipts and disbursements to ensure that cash is …

https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash

State Comptroller DiNapoli Releases School District Audits

… of $268,308. Candor Central School District – Separation Payments (Tioga County) District officials did not ensure … more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-audits

Whitesville Central School District – Financial Management (2016M-313)

… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313

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