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Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for non-instructional … 54 percent of the general fund budget, of which $9 million was for non-instructional salary. Key Findings The District … that written preapprovals are obtained in all instances where overtime can be planned in advance. … The audit was to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the … and the District’s productivity level for meals per labor hour (MPLH) is below the industry average. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialAlexander Central School District – Financial Condition (2015M-227)
Alexander Central School District Financial Condition 2015M227
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Clarence Fire District – Purchasing (2016M-297)
… State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … process, when procuring professional services. Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… and only reported noncompliance to the courts for six of the 31 selected cases that had balances in arrears. …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOverview – Membership and Enrollment
… New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the United States with … and beneficiaries. NYSLRS has long been recognized as one of the best-managed and best-funded public retirement systems … The Police and Fire Retirement System (PFRS). Benefits of NYSLRS Membership NYSLRS membership provides many benefits …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewGold Coast Public Library District – Claims Audit (2014M-237)
… to provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Newark Valley Fire District - Board Oversight (2020M-30)
… Findings There were control weaknesses in the community hall rental process. Documentation of compliance with the … audit. Key Recommendations Improve controls over community hall rentals. Improve documentation of compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Pawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected … The Board did not properly segregate the Treasurer’s and Deputy Treasurer’s duties over cash disbursements. Key … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Comptroller DiNapoli Releases Audits
… Office of Addiction Services and Supports (OASAS): Problem Gambling Treatment Program (Follow-Up) (2020-F-5) An audit … operating policies and procedures; improve how information is recorded in the Equine Breakdown, Death, Injury and … identified in the initial report, and additional action is still needed. Department of Health, Medicaid Program: …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the budget. Review historical data to determine typical cash inflows and outflows throughout the fiscal year. … the more interest can be earned. However, late fees may be incurred if bill payments are delayed too long. … Consolidate accounts when feasible to minimize bank fees, while continuing to maintain separate detailed …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… P. DiNapoli. The decrease was led by declines in overtime hours at three of the five agencies that are historically the … Disabilities (OPWDD), and the Office of Mental Health (Mental Health) comprised 23.6% of the workforce but accounted for …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016State Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam County) … resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections … unanticipated events and uncertainties. Willsboro Central School District – Student State Aid (Essex County) District …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOneonta City School District – Payroll (2017M-202)
… Board-approved contracts. … Oneonta City School District Payroll 2017M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Beaver River Central School District – Payroll (2016M-247)
… Key Finding District officials designed and implemented a good system of controls to help ensure the accuracy of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Comptroller DiNapoli Releases Audits
… and reimbursements from other entities for medical and dental expenses paid to LIAACs related entity and group medical benefits provider, the Long Island Network of Community Services, … have been remitted to DOH. Department of Health: Eye Care Provider and Family Inappropriately Enroll as Recipients and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-audits