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Minisink Valley Central School District – Financial Condition (2016M-26)
… audit was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. … use of fund balance in the annual budget. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Cohoes City School District – Medicaid Reimbursements (2022M-107)
… by submitting claims for all services provided to Medicaid eligible students with signed parental consent … lacked adequate procedures and did not provide supervision to ensure Medicaid claims were submitted and reimbursed. Key … Director of Special Programs should: Establish procedures to ensure all documentation requirements are met to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The Middleburgh Central School … the last several years have made the District susceptible to fiscal stress. Even though District officials had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Project change orders were submitted as required to the New York State Education Department (SED) for approval. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… report - pdf] Audit Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingThree Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Brighton Memorial Library – Board Oversight (2015M-116)
… financial institutions. The Board failed to review the bank statements, reconciliations and investment statements. … policy in accordance with General Municipal Law. Review bank and investment statements and their corresponding …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Shelter Island Union Free School District - Fund Balance (2020M-23)
… insurance reserve was overfunded and the employee benefit accrued liability reserve was not established by Board … Adopt a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Waterford – Board Oversight (2022M-70)
… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Opinion 91-44
… (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) … to Article XI of the Civil Service Law (§160 et seq .) and regulations of the president of the Civil Service … Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations require a …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 2003-1
… the original district … as the town board shall determine. We have previously expressed the opinion that the purpose of … circumstances. 2 Although not raised in the inquiry, we note that Town Law §202-a, which relates to the expense of maintaining improvements, does not contain a provision similar to that in section …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … to section 220 if the expenditure is paid for with surplus funds (Town Law, §220, last paragraph). Since Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 88-9
… to such delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities … of the commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to … have been completed, the town board then must call a public hearing and cause a notice of hearing to be published …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Comptroller DiNapoli Releases School District Audits
… approved by the claims auditor. In addition, the senior account clerk’s leave accrual records contained errors, and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Cost Manual (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16CUNY Bulletin No. CU-602
… a waiver of the suspense period or an election date change for an employee that has prior service with a qualified … been updated to include additional information required for OSC’s audit and approval. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employees