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Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionSaranac Central School District – Student State Aid (2023M-91)
… in 10-month public and summer placements. As a result, as of April 30, 2023, the District will not benefit from $28,832 … claimed and had not claimed an additional $224,976 in aid, of which $195,844 would have already been received if claimed … eligible special education students. Provide oversight of the officials who prepared and submitted State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Chittenango Central School District – Information Technology (2023M-155)
… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined: Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 percent) reviewed on 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… ensured that financial activities were properly recorded and supported. Key Findings Department officials did not … ensure that financial activities were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. … for the audit period examined accounted for 24 percent of Department employees’ total compensation, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimePembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District District officials properly accounted for and appropriately used extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are … necessity or the School-related purpose of the charge . For example, charges totaling $22,276 included grocery, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71XII.4.E Electronic Invoicing – XII. Expenditures
… identifying vouchers with a Voucher Origin field equal to “MPY”. Users can view the report in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43XVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliancePittsford Central School District – Payroll (2021M-129)
… agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Maine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Payroll Improvement Project Bulletin No. PIP-011
… are inserted into the Savings Plans Page, providing an audit of the changes in alignment with the information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92State Agencies Bulletin No. 1254
… available until 8:00 p.m. on Monday, July 22 Tuesday, July 23 and Wednesday, July 24. The extended hours will provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1254-payserv-upgradeEaster Seals New York – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … and many educational services throughout New York State. Easter Seals NY is authorized by SED to provide … special education services through rates set by SED. The reimbursement rates are based on financial information, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) The tax … approximately $800,000 to the county treasurer in April 2024, instead of paying three separate required payments … $53,702 in March and $36,747 in April. As of Sept. 25, 2024, the tax collector had not yet remitted approximately …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Board that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, and it …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his office stopped $25 … misstating deductions … State Comptroller Thomas P DiNapoli announced today his office stopped $25 million in …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsTupper Lake Central School District – Records and Reports (2021M-14)
… in project expenditures were not submitted for timely reimbursement. Submit the 2016-17 through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14