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York Central School District - School District Website (S9-19-35)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Cortland County - Financial Management and Reporting (2019M-162)
… Audit Objective Determine whether the Legislature ensured County officials had accurate and complete financial … Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address … or annual financial reports during our audit period. County officials: Filed the 2017 annual financial report …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… whether the St. Lawrence County Industrial Development Agency – Local Development Corporation (LDC) officials … to the St. Lawrence County Industrial Development Agency (IDA) without a written agreement detailing the …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Edgemont Union Free School District – Information Technology (2024M-37)
… District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … with our findings and recommendations and indicated they will initiate corrective action. … Determine whether Edgemont …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37State Authority Contract Approval, Reporting and Filing
… Enroll New Users Resources Title 2 of NYCRR Part 206 Public Authorities Law Section 2879–a The State Authority …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingTax Check-Off Technical Amendment
… annual report setting forth how the monies in certain tax check-off funds were used during the preceding calendar year. … annual report setting forth how the monies in certain tax check …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… of $4.3 billion in August were $309.3 million above the latest projections by the state Division of Budget (DOB), but $219.1 million below collections in August 2019. “Tax revenues … and other entities. August Cash Report Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not develop a comprehensive multiyear financial plan. New York Mills Union Free School District – Procurement …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… records, accurately billed resident districts using the correct New York State Education Department (SED) rate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact … agencies should collect and record a Primary Contact’s email address and phone number. SFS recently updated the … not required for a primary contact that does not have an email address and/or phone number. Including a phone number …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be … sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to your …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … unused, unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… Section 341(j) of the Retirement Social Security Law (RSSL) provides an optional … service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire … unused, unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, … corrective action. … Determine whether Buffalo Collegiate Charter School School credit card charges were properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
Determine whether Waterville Central School District District officials adequately managed network user accounts and developed an information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Amount The navigation path to this report is: Enterprise Menu>SFS Applications>SFS Reports>Accounts Payables>Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
… Consult with legal counsel and determine the appropriate course of action to address the overpayments and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … administrator. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting … they were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement … incentive payments made during the audit period . Of the 38 payments totaling approximately $270,000 we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals