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Emergency Service Communication Surcharges (2017-MS-4)
… picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget authority … Interunit Budget Transfer is the budget entry component that is used to move budget authority …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersHancock Central School District – Financial Condition (2013M-187)
Hancock Central School District Financial Condition 2013M187
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, … the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings … has not received an internal audit report since 2010-11 and the District has not appointed an internal auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… would have required it. The District’s initial testing results identifying 29 of 181 (16 percent) sampled water outlets with actionable lead levels … did not notify staff, parents and/or guardians of these results in writing, as required. Further, the results were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Comptroller DiNapoli Releases School Audits
… exceeded the statutory limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted … Auditing (Clinton County) Although claims were supported by adequate documentation and for appropriate purposes, they … County) District officials overestimated expenditures by an annual average of $1.2 million from fiscal years …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… on the job and help implement the delivery of the vaccine.” Regionally, November sales tax collections were …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberApplying for Previous or Military Service Credit – Article 14 Benefits
… employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – State University Police Plan
… employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 …
https://www.osc.ny.gov/retirement/publications/1823/applying-previous-or-military-service-creditReal Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceInvestment Advisory Committee
… Officer Federal Reserve Employee Benefits System Timothy Collins CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head of Municipal …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeChautauqua County – Investments and Payroll (2016M-147)
… our audit were to review the County’s investment program and salaries and fringe benefit payments for the period January 1, 2013 … County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… to change certain grades in the SIS. Permissions and accounts were not properly assigned or maintained in … and changing employment status. Unnecessary accounts could be used to inappropriately access the SIS Key … deemed unnecessary. Evaluate all existing SIS user accounts and remove any accounts deemed unnecessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationNiagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing … 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations which were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Keene Central School District – Transportation State Aid (2021M-63)
… applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for … to ensure the District applied for all State aid for new bus acquisitions. Officials did not perform an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings … users because no one reviewed online banking users’ access and permissions. Officials at the District also did not … the District’s bank accounts, which allowed them to add, remove or modify user access and permissions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Southern Cayuga Central School District – Financial Condition (2020M-77)
… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… of Trustees, which comprises nine appointed members and a student trustee. The College’s expenditures for the 2012-13 … were overbilled or underbilled for services received and student refund checks were printed and disbursed without … Fiscal Operations should resume reviewing and approving student refund checks prior to their disbursement. Seek …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… adhere to bidding or competitive offering requirements when purchases exceeded the statutory bidding threshold. The … over cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9