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State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … – Information Technology (Cortland County, Tioga County and Tompkins County) The Board and District officials did not … were up-to-date with current technology changes. User accounts were not regularly reviewed and unnecessary accounts …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … based on historical and known trends. Ensure that the amount of the District's unrestricted fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Village of Ossining – Parking Ticket Collections (2017M-259)
… Purpose of Audit The purpose of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the period January …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period … State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … fund budget totals $555,869. Key Findings The Board did not ensure that annual financial reports were submitted to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Yates County – County Clerk Cash Receipts (2015M-223)
… Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through … has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park Fire District - Payroll (2018M-165)
… 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Village of Corfu - Sewer Operations (2018M-133)
… budgets that were not reasonably estimated, resulting in operating deficits. The Board did not develop and adopt … the Board did not annually audit the Clerk- Treasurer’s financial records, it did not identify errors or … they planned to initiate corrective action. … Village of Corfu Sewer Operations 2018M133 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Barnard Fire District – Financial Condition (2015M-145)
… of Audit The purpose of our audit was to determine if District officials adequately managed the District’s financial condition and operations for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Slingerlands Fire District – Professional Services (2014M-250)
… review whether the District obtained professional services in accordance with its purchasing policy for the period … and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250CUNY Bulletin No. CU-205
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-205-nys-nurses-association-dues-and-agency-shop-fee-changes-andXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… necessary to maintain and preserve the eligible assets at the condition level established and disclosed by the … that the assets are being preserved approximately at, or above, the established condition level. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsDepew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, … for the District to realize approximately $487,000 in additional interest earnings. Had the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-3572021 Financial Condition Report – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of … tax collections stabilized the State’s financial footing. This Financial Condition Report can help New Yorkers better …
https://www.osc.ny.gov/reports/finance/2021-fcrSUNY Bulletin No. SU-313
… 15, 2021. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … as follows: The deduction for employees with a base annual salary of $32,437 or less is .9% of the adjusted biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseVillage of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124CUNY Bulletin No. CU-705
… Purpose The purpose of this bulletin is to notify CUNY agencies of … CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Background The City of New York has notified OSC that certain health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were properly approved and … Key Recommendation Ensure that the Treasurer adheres to the bylaws when making disbursements by requiring that …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118