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Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
… September 23, 2016. Background The Guilderland Central School District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background The Sachem Public Library is a school district public library that …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Omnibus Procurement Amendments
… Comptroller DiNapoli's Legislative Program Legislative Session 2021-2022: Omnibus … to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; authorizing the commissioner of the office of general services and state agencies to …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Keene Central School District – Claims Processing (2015M-299)
Keene Central School District Claims Processing 2015M299
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299About Benefit Reductions
… for Employees’ Retirement System (ERS) Tier 6 members and Police and Fire Retirement System (PFRS) Tier 6 members … 30 or more years of service credit. Tier 5 Uniformed Court Officers and Peace Officers employed by the Unified Court … Officers/SHTAs (VO1526) for the reduction percentages and how they affect the benefits provided to members in these …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsComptroller DiNapoli Releases School District Audits
… $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the district for the lost revenue. In …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… obtained a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… the performance of the businesses to determine whether or not to reduce assistance. The IDA issued 11 grants … short of their job creation goals and determine whether or not to exercise financial assistance reduction or recapture provisions. Discontinue the practice of providing grants and loans of the IDA’s money. … …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectCost-of-Living Adjustment – State Police Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. … benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance amount, even if …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentSchuyler Heights Fire District – Claims Processing (2014M-124)
… 1, 2012 through December 31, 2013. Background The Schuyler Heights Fire District is a district corporation of the State, … the District continues to pre-pay these claims. … Schuyler Heights Fire District Claims Processing 2014M124 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Greece Public Library – Information Technology (2017M-130)
… comprehensive hardware inventory records that detail the locations, assigned users and acquisition dates. … Greece …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Audit The purpose of our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May … 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for water and sewer charges were …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Chenango Valley Central School District -- Budget Review (B18-4-3)
… for the 2018-19 fiscal year. Background The Chenango Valley Central School District is located in Broome County. … review did not contain any recommendations. … Chenango Valley Central School District Budget Review B1843 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Clifton-Fine Central School District – Financial Condition (2017M-297)
… 1, 2014 through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, … more in fund balance than was needed to finance the budget. The District has retained over $425,000 in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… activity funds were adequately safeguarded and cash receipts and disbursements were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraFredonia Central School District - Financial Management (2018M-33)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … Key Findings The Board overestimated appropriations by more than $5.7 million over a three-year period (6.75 percent), resulting in annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, … two schools with approximately 1,580 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mOtselic Valley Central School District – Capital Project (2015M-263)
… the Board’s involvement in the District’s $17 million capital project for the period June 1, 2011 through September … Smyrna, Plymouth and Eaton. The District, which operates one school with approximately 360 students, is governed by an … approve change orders. Key Recommendations Ensure that all capital project purchases are competitively bid as required …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263