Search
Islip Fire District – Disbursements (2020M-9)
… disbursements were made in compliance with New York State General Municipal Law and the District’s policies. Key … disbursements were made in compliance with New York State General Municipal Law and the Districts policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… 2018 general ledger was significantly incomplete and the 2019 general ledger had several accounts misclassified. The … as required. As a result, the Board was unaware that the 2019 levy significantly exceeded the cap and did not pass the …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Town of Alfred – Incompatible Duties (2021M-99)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Penfield Central School District – Procurement (2022M-76)
… land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. Officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Lyons Central School District – Payroll 2022M-71
… As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining … $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which … including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Fire District Information: Fire District Training Providers
… providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. Please note that a Fire District Commissioner must complete an approved training course within two hundred seventy days of taking …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersOverview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your … Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had … private and sensitive information (PSSI). The School does not have a disaster recovery plan. Each user does not have his or her own unique user name for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyRed Creek Central School District – Financial Condition (2016M-365)
Red Creek Central School District Financial Condition 2016M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5State Agencies Bulletin No. 296
… layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District officials did not procure natural gas in accordance with New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Albion Central School District – Financial Management (2021M-200)
… reserve fund. Could not explain how the Finance Committee participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. The District’s … and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Village of Fort Plain – Leave Benefits (2020M-101)
… policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… complete report - pdf ] Audit Objective Determine whether Williamson Central School District (District) officials … properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did not … properly audited and approved, adequately supported and for valid District purposes. The claims auditor did not audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt for Bus … expense on the surplus debt proceeds. Poughkeepsie City School District – Information Technology (2019M-166) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… estimated value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … often did not document that prior approval was granted for overtime worked and that start and end times were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m