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State Comptroller DiNapoli Releases Municipal & School Audits
… goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not … obtained for 48 purchase and public works contracts (100% of contracts audited) totaling $443,734. Holland Patent …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Block Institute School – Compliance With the Reimbursable Cost Manual
… preschool Special Class and preschool Special Class in an Integrated Setting programs to children with … Block and its affiliates¹ operate from three locations in Brooklyn and share the same executive management and board … school year, Block served approximately 287 students in its SED preschool cost-based programs. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualCost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTuckahoe Common School District - Purchasing (2018M-228)
… providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance … professional services and purchases under the bidding threshold. Obtain Board authorization if necessary … service providers and for purchases under the bidding threshold …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Hoosic Valley Central School District - Financial Management (2018M-238)
… appropriations, which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent from 2015-16 … fund balance ranged between 8.7 and 11.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… 2018-19. The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249State Comptroller DiNapoli Releases Municipal Audits
… in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not … not review the exemptions granted by previous assessors to ensure the exemptions had the necessary supporting …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsCortland County - Claims Audit and Check Printing (2018M-247)
… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in accordance with law. Direct the …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Schenevus Central School District - Financial Condition (2018M-83)
… adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key … percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was … $48,700 and ended 2016-17 with a negative fund balance of $57,300. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Iroquois Central School District - Financial Management (2018M-102)
… Appropriations were overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, which … and District officials did not prepare an annual report of reserves, as required by the District’s policy. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Determine whether the Board provided adequate oversight of District operations to ensure financial activity was … books and records to ensure the timely submission of required reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Contract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As … Early Pay Discounts have the ability to save the State money and can benefit the vendor community by improving cash …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesOrder NYSLRS Forms and Publications for Employers
… Most NYSLRS forms and publications are available on our website. If you need just a few copies, you can go to our Forms page or our Publications page to print the copies immediately. To have a supply of NYSLRS forms or publications mailed to you: Email your order to …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersBecoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years … vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitHudson City School District – Grant Administration (2013M-324)
… Background The Hudson City School District is located in Columbia County. The District is governed by the Board of … disbursements and that such disbursements are made in accordance with the grant requirement guidelines. Ensure … documented, accurately allocated and correctly reported in accordance with grant-funding criteria. … Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Bradford Central School District – Claims Auditor (2022M-157)
… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Heuvelton Central School District – Procurement (2023M-55)
… of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and … Could not support they used competition, as required, to make purchases totaling $189,497. Did not seek competition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… resolution. Our audit focused on the Internet connectivity in school buildings and did not look at the surrounding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9