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State Comptroller DiNapoli Releases Municipal & School Audits
… Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … investment program. The assistant superintendent for business, finance and support services and district … State Aid (Essex County) District officials did not apply for all applicable transportation state aid for new bus …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Belleville-Henderson Central School … Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsTier Status – Article 14 Benefits
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 if you joined the Police … 9, 2010, you did not elect to be covered by Article 22 (Tier 5) benefits and you: Elected coverage under your …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusLoan Payroll Deductions – Enhanced Reporting
… Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the … loan deductions for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access … and make additional payments through their Retirement Online member accounts. Rev. 11/23 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was … School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for … Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) can only be changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the … The Vendor ID associated to a contract record in the Statewide Financial System SFS can only be changed …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… and December 31, 2021, the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Little Flower Union Free School District – Fixed Assets (2022M-78)
… recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Baldwinsville Central School District – Fuel Inventory (2022M-106)
… periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Penfield Central School District – Procurement (2022M-76)
… School District (District) officials made procurements in accordance with District policies, statutory requirements … Key Findings District officials did not make procurements in accordance with District policies, statutory requirements … District officials disagreed with certain findings in our report. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Cohoes City School District – Medicaid Reimbursements (2022M-107)
… complete report – pdf] Audit Objective Determine whether the Cohoes City School District (District) maximized Medicaid … by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms. Key Findings The District did not maximize Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Islip Fire District – Disbursements (2020M-9)
… compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an inappropriate payment for medical … that were not adequately supported. Did not always enforce the adopted travel policy when approving $125,028 in travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Elmsford Union Free School District – IT Asset Management (S9-22-9)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Brighton Central School District – Procurement (2022M-205)
… District (District) officials made procurements related to the 2021- 22 capital improvement project (CIP) in accordance … statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Lynbrook Union Free School District – Purchasing (2022M-17)
… complete report - pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… use a competitive process to procure goods and services. The District: Paid a vendor $238,465 as a sole source without documentation justifying this was a … bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Otselic Valley Central School District – Procurement (2022M-58)
Determine whether Otselic Valley Central School District District officials used a competitive process to procure goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Shelter Island Union Free School District - Fund Balance (2020M-23)
… or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… for each asset including purchase date, purchase price, date placed in service and useful life. As a result, … inventory records that include the purchase date, purchase price, date placed in service, useful life and serial …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223