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Comptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … agent as the property control manager, resulting in an inadequate segregation of duties. North Bellmore Union … with district policy to procure professional services. In addition, a review of procedures district officials used …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal … Washington County is located in the eastern part of New York and has a population of approximately 62,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Batavia – Business Improvement District (2017M-283)
… through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 residents and is governed by an elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Overview – Regional State Park Police Plan
… your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – En-Con Police Officers Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … that can be included in your FAS calculation is limited to 15 percent of your salary. … EnCon Police Officers Plan …
https://www.osc.ny.gov/retirement/publications/1822/overviewCUNY Bulletin No. CU-136
… in the following bargaining units: SB, SC, SE, SM, SP, ST, SU, SV, SW, SX and SZ Effective Date Checks dated … Stockman SZ $16.55 Stockhandler SZ $16.55 Storekeeper SP $18.28 Sr. Storekeeper SX $20.39 Stock Worker Level 1 … Stock Worker Level 2 SZ $16.55 Supv Stock Worker Lvl 1 SP $18.28 Supv Stock Worker Lvl 2 SX $20.39 Supv Stock Worker …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-136-dues-and-agency-shop-fee-increase-city-employees-unionCUNY Bulletin No. CU-248
… made in accordance with the 2000-2002 agreement with the New York State Nurses Association (Bargaining Unit TE) and the City University of New York. Effective Date(s) Paychecks dated 2/16/06 Eligible Employees All Staff Nurses (Annual and Hourly) and Nurse Practitioners …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-248-payment-cuny-nurses-health-specialty-differentialChallenging a Determination – State Police Plan
… Benefits can only be paid if they are authorized by law. If you do not meet all …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationFinal Average Salary – Article 14 Benefits
… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryPride 2022
… the anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride …
https://www.osc.ny.gov/pride-2022Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union Free School District … used. The District’s unrestricted fund balance as of June 30, 2013 was almost 15% of budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight of the Village’s financial operations for the period August …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use … The claims audit process was not adequate. As a result, the District overpaid three vendors totaling $14,208. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsState Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1East Aurora Union Free School District - Procurement (2023M-125)
… Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Odessa-Montour Central School District – Financial Condition (2016M-71)
… and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The District does not … reserves and use of debt service funds and fund balance. Key Recommendations Adopt budgets that represent the … historical data. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Le Roy Central School District – Reserve Funds (2022M-110)
… was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled $658,000, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… disbursements that were adequately supported, reported and recorded and properly deposited and reported collections. Key Findings The manager made …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… report – pdf] Audit Objective Determine whether the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m