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Tuckahoe Common School District - Purchasing (2018M-228)
… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek … services exceed the Board-approved compensation in written agreements or Board resolutions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cortland County - Claims Audit and Check Printing (2018M-247)
… Office clerks have access rights in the financial software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct … Direct the County’s Information Technology (IT) Department to review user access rights to the financial software and …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Bradford Central School District – Claims Auditor (2022M-157)
… as approved quotes, bids and contracts. Properly audit all claims for GST BOCES service charges. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Heuvelton Central School District – Procurement (2023M-55)
… of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and … Could not support they used competition, as required, to make purchases totaling $189,497. Did not seek competition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Caribbean Heritage Month Celebration
… and recognize Caribbean Americans who contribute greatly to New York State. The live stream has ended, but you can … in Congress. Caribbean Americans come together each June to celebrate their history and culture through festivals, …
https://www.osc.ny.gov/caribbean-heritage-month-2022Islip Fire District – Capital Assets (2020M-3)
… officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials … not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded. … assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Richfield Springs Central School District - Fixed Assets (2019M-140)
… followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory … and recording fixed assets and update policies to include proper sanitation and disposal of electronic … devices. Ensure inventory records are accurate and up-to-date and periodically perform physical inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Changing Employers – Membership and Enrollment
… A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is considering … civilian or administrative position, or considering a job change that would result in a change in their retirement plan, we strongly recommend any …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersState Comptroller DiNapoli Releases Municipal Audits
… and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city … attention. Auditors identified several funds that are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsShenendehowa Central School District – Longevity Payments (2023M-165)
… longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Justice Court Fund: Advisories
… Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 October [pdf] - 2019 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2017 September [pdf] - 2017 … Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2015 July [pdf] - 2015 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesThe Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsHyde Park Central School District – Financial Management Practices (2012M-172)
… that moneys deposited in a tax certiorari reserve fund are appropriately used, and do not exceed the amounts … claims arising from the tax roll in the year the moneys are deposited. Ensure the Treasurer prepares and submits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… The district lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for … (Schuyler County) The board did not establish policies to provide reasonable assurance that fuel was used for its …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Overview – Information Technology Contingency Planning
… that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a necessary …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0State Comptroller DiNapoli Releases Municipal & School Audits
… purchases including household and personal care items, video streaming services and clothes that were made by the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsSouth Glens Falls Central School District - Fund Balance (2018M-90)
… reserve was overfunded and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to fund one-time expenditures and needed reserves or to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90