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Hancock Central School District – School Lunch Operations (2015M-176)
Hancock Central School District School Lunch Operations 2015M176
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the … Executive Order still cuts at who we are as Americans and New Yorkers," New York State Comptroller Thomas P. DiNapoli said. … Executive Order still cuts at who we are as Americans and New Yorkers New York State Comptroller Thomas P DiNapoli said …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banEast Moriches Union Free School District – Budget Review (B7-14-3)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The East Moriches Union Free … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided … per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (13 percent of the population),15 of 17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments. Seek recovery of any amounts overpaid to employees. Periodically review accrued leave records. … and indicated they have initiated or planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsState Agencies Bulletin No. 1980
… is to notify agencies that the pensionable overtime (OT) earnings limit for Tier 6, New York City Teachers … of NYCTRS, NYCBERS, and NYCERS are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at … on December 31 of the previous year. This year (2022) the OT limit is $18,233.00. Effective Dates Effective Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP … limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted budgets that … an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Herricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Franklin-Treadwell Fire District – Disbursements (2021M-16)
… to ensure disbursements were authorized, supported and for appropriate District purposes. Key Findings Although … officials, disbursements were authorized, supported and for appropriate District purposes. However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsEast Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act DASA
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… and families who have not shared equally in the state's economic prosperity. The details of the budget came together late in the process and outside the public's view, so more analysis is needed to examine the long-term …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit … the seller is responsible for paying shipping costs (FOB destination). Though generally exempt from payment of …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderContract Advisory No. 4
… Business Unit/Department ID is used, BOC will send the agency a notice that the contract has been non-approved, … new contracts entered into the SFS and saved in the “Open, Requires Approval” status. Ensure that a valid Business … the following action: If the status of the contract is “Open, Requires Approval”, the agency should cancel the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewide