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Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115State Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central … of June 30, 2016, or nearly $979,000 over the legal limit. Red Creek Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2091
… is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide instructions for entering updates to these plans. Background Pursuant to … annual contribution amount will increase to $22,500 for calendar year 2023. An additional deferment is available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… 2024. An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in addition to their regular … qualifying for the 15-year catch-up. These employees can defer up to $3,000 in addition to their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaAdministration of Tenant Complaints (Follow-Up) (2018-F-3)
To determine the extent of implementation of the four recommendations in our initial audit report, Administration of Tenant Complaints ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f3.pdfState Comptroller DiNapoli Releases Municipal Audits
… the taxable assessed values for the town, county and school districts by a combined total of more than $86 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0North Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Mahopac Central School District – Financial Condition (2013M-302)
… was achieved through a decrease in salary and employee benefit costs due to staff reductions and lower energy costs. Additional cost savings were realized in pupil transportation costs due to declining enrollment and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Opinion 92-48
… districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at … reconstruction, acquisition or installation of capital improvements or equipment, or (2) to pay principal or … interest on any outstanding obligations issued to finance improvements or equipment, in an amount not less than the …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Beekman and Union Vale and portions of the Towns of Hyde Park, Wappinger and Pawling, Dutchess County. The District, which operates 11 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryIsland Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period … overtime procedures, and employees are not required to obtain written approval prior to working overtime. Key Recommendation Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Le Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New … schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. Budgeted … review and certify payrolls prior to the transfer and release of funds to pay employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Valley Central School District – Financial Condition (2014M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and the Board’s … operating deficits and appropriation of fund balance to finance the planned deficits. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… 17, 2014. Background The Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie … CheektowagaMaryvale Union Free School District Financial Condition 2015M25 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… whether the District provided cost-effective special education services and whether the tuition rate charged … Key Finding The District provided cost-effective special education services to its students and the rates it charged … CobleskillRichmondville Central School District Special Education Services 2015M345 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationEast Greenbush Central School District – Claims Processing (2015M-302)
… July 1, 2014 through August 31, 2015. Background The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and … East Greenbush Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through this …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerPine Bush Central School District – Claims Audit Process (2017M-171)
… Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, Montgomery, Mount Hope, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … purchasing policy and procedures that provide guidance as to when items must be competitively bid and when proposals or quotes should be obtained for purchases not required to be competitively bid. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-services