Search
Islip Union Free School District – Financial Condition (2013M-213)
… audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. … unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Accounts Payable Advisory No. 25
… should not enter confidential information in the invoice number, invoice description, and comments fields of a … account numbers; Addresses for individuals; Non-business telephone numbers; Dates of birth; Medical information; and … and provide us with the control document number (e.g., voucher number), a description of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationRye Neck Union Free School District – Information Technology (2016M-280)
… Key Findings The District does not have adequate policies and procedures for personal, private and sensitive information (PPSI) data classification. The Board has not developed adequate policy and procedures to ensure that District employees receive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Saranac Central School District – Investment Program (2023M-89)
… the 22-month audit period, the District had an average of $12.4 million in operating and debt service funds … have earned $356,452, or $202,353 more than the $154,099 of investment earnings during our audit period. Officials did … monthly cash flow forecasts that estimate the amount of funds available for investment. Consider all four …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Loans – Divorce and Your Benefits
… the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides the ex-spouse with …
https://www.osc.ny.gov/retirement/members/divorce/loansCarle Place Union Free School District – Network User Account Controls (2022M-121)
… report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsEast Moriches Union Free School District – Budget Review (B7-13-3)
… proposed budget complies with the property tax levy limit set by statute. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3State Agencies Bulletin No. 1980
… State Agencies Bulletin No 1980 …
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
… of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan … plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will …
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)
… Background The Center Moriches Free Public Library is a school district library located in Suffolk County and is governed by the Board of Trustees … balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Franklin-Treadwell Fire District – Disbursements (2021M-16)
… the Board did not always provide adequate oversight of the Treasurer’s activities. The Board of Fire Commissioners (Board) did not properly segregate … Provide additional oversight to mitigate the lack of segregation of duties. Establish written procedures over …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… of 17 teachers responding to our survey were satisfied with their Internet connectivity. Additionally, the District …
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-benefitsCommack 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-assetsHerricks Union Free School District – Overtime (2019M-127)
… overtime to employees who substituted for other employees absent on their scheduled workdays. More than 40 percent of … policy with clear guidelines and procedures for overtime work, including preapproval of overtime. Consider scheduling …
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)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226True 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-2019mNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… not shared equally in the state's economic prosperity. The details of the budget came together late in the process and … examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetMitigation for Extreme Weather Conditions and Flooding
… To determine whether the MetroNorth Railroad MetroNorth performed a systemwide risk assessment to identify …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-flooding