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Comptroller DiNapoli Releases School Audits
… School District , Huntington Union Free School District , Ithaca City School District , Newfane Central School District … balance increased beyond the 4 percent statutory limit. Ithaca City School District – Financial Condition (Tompkins …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsWindsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch fund for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools with approximately 3,700 students, is governed by an elected … have established a comprehensive purchasing policy and procedures that provide guidance as to when items must be …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… For those employees that do not wish to participate in the Travel Card program, Business Units must provide … expenses. Alternatives exist for paying necessary lodging and transportation expenses, including but not limited to: Making arrangements with specific lodging or transportation vendors to provide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardComptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Madison County) The board does not review cash receipts, bank statements, canceled … are in place to safeguard moneys, however, the justice does not ensure the clerk is pursuing collections of unpaid …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 92-27
… Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable … to restrictions on wage assignments by public officers and employees). A payroll deduction is generally … a wage assignment in that it is a revocable authorization and does not create any enforceable right in any third party …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Town of Dannemora – Part-Town Activities (2017M-215)
… whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period … not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and the Town unnecessarily taxed Town residents residing …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215South Seneca Central School District – Financial Management (2015M-255)
… The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in … Schuyler County. The District, which operates two schools with approximately 750 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Eden Central School District – Payroll (2017M-11)
… is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is … Board has not established a comprehensive payroll policy and District officials have not updated existing written … there are additional payments. Key Recommendations Develop and adopt a comprehensive written payroll policy and update …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… officials managed user account access to the network and financial application. Key Findings Although BOCES … including: 165 student accounts, 199 nonstudent accounts, and 317 shared and service accounts. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mKingston Housing Authority – Board Oversight (2020M-103)
Determine whether the Board of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Opinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Kent Fire District No. 1 - Financial Operations (2019M-37)
… a reserve policy. Key Recommendations Prepare budgets that are complete and accurate, including estimates of fund … estimates of appropriations. Ensure transfers to reserves are included in the budget and that reserve funds are disbursed subject to permissive referendum and for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… services do not involve consumable goods and no transfer of an asset (to the State) occurs when services are provided … services such as bond counsel, agency representation in court/hearings, review of documents, etc. 55174 Attorney for … reimbursement of travel expenses of non-salaried public officers who are members of boards, commissions, advisory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceGananda Central School District – Financial Condition (2014M-62)
… Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Town of Corning – Financial Condition (2020M-13)
… Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets that … 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13CUNY Bulletin No. CU-623
… Purpose To notify agencies of an automatic dues increase. Affected Employees Employees … to the Payroll Deduction mailbox. … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-623-new-york-state-nurses-association-dues-increaseOpinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s … The Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear financial or capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116