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Fire Island Union Free School District – Claims Auditing (2023M-114)
… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 contained 53 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Agency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether Island …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringState Agencies Bulletin No. 1859
… reporting for 2020, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … Uncashed Payroll Check Outreach, any paychecks issued in 2019 that are not cashed, reversed, or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksState Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did not adopt a … exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1959
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2022. Outreach to employees with uncashed … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… increasing the number of wheelchair accessible stalls in restrooms and ensuring there are more accessible, clearly … nature. Braille was also on all signage along the trail. In 2015, Parks developed a Transition Plan as required by the … During the audit, Parks assigned a new ADA coordinator in March 2022. Comptroller DiNapoli recommended Parks: …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program … operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualKinderhook Central School District - Procurement (2018M-137)
… unable to provide documentation supporting their selection of four professional service providers paid a total of $76,781. Key Recommendations Review the procurement policy … Ensure that compliance with the procurement policy is part of the claims approval process. Ensure District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials … policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary … status. Fully comply with DASA requirements. While a code of conduct is posted on the School website, the code is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allCircleville Fire Company – Selected Financial Activities (2013M-391)
… $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mSchool District Bus Safety (2018-MS-4)
… transportation functions to ensure the safe transportation of students. Key Findings Districts did not sufficiently … five districts did not annually approve all bus drivers. Of the 777 bus drivers, 169 (22 percent) did not complete … drivers (3 percent) were omitted from random drug testing. Of the 864 required safety drills, 324 (38 percent) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Newark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a seven-member Board of Commissioners, …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … public library. The Library, which serves a population of approximately 20,600, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Audit Objective Determine whether: Onoville Marina (Marina) revenue was properly accounted for. The Probation Department … accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development … “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt meaningful oversight and … to recognize the New York Economic Development Council for its partnership in creating sensible legislation to that …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915State Agencies Bulletin No. 1450
… pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2016 is … In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, pensionable overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Allegany-Limestone Central School District - Financial Management (2018M-129)
… (8 percent annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129More About This Retirement Plan – Career Plan
… members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These … State of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-plan