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Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School … overpaid by $11,083 at retirement for 17.5 vacation days to which he was not entitled and a former employee was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Walden Fire District – Disbursements (2014M-184)
… The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Lake Placid Central School District – Claims Auditing (2016M-84)
… claim against the District, other than those allowed under State Education Law, is paid prior to audit and approval by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84State Agencies Bulletin No. 1950
… may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1950 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period … through 2012-13, the Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February 28, 2014. … with approximately 3,900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $104.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321State Agencies Bulletin No. 1564.1
… bulletin supersedes Payroll Bulletin No. 1564 . Purpose To notify agencies of the automatic processing of refunds for … “NYS” who, in the current year, contributed earnings to a deferred compensation account and those earnings were later determined to be paid workers’ compensation benefits Background Under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesAlbany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave … leave request form or other formal procedure for employees to request leave time and for supervisors to document, track and compare leave requests to electronic …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … Review and approve all separation payments prior to processing. … Penn Yan Central School District Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … were appropriately designed and operating effectively to safeguard District assets. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Inlet Common School District – Claims Auditing (2015M-285)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … Finding District officials established an effective policy to ensure claims are adequately documented and properly … supported, for legitimate purposes and approved prior to payment by an authorized District official. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Escalation – Article 14 Benefits
… it will increase or decrease each April at a rate equal to the increase or decrease in the cost-of-living index or 3 … you begin collecting your service retirement benefit prior to the full escalation date, your benefit may be eligible for … by 1/36th. If you retire more than three years prior to the full escalation date, your benefit will not be …
https://www.osc.ny.gov/retirement/publications/1644/escalationArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and backup procedures can be found in the Office of the State Comptroller’s publication entitled Local Government …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … the Mayor and five mayoral appointees. Its purpose is to promote, develop, encourage and assist in acquiring, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalRipley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Shenendehowa Central School District – Claims Processing (2016M-137)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Saratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Ithaca City School District – Financial Condition (2015M-318)
… audit was to examine the District’s financial activities for the period July 1, 2013 through May 8, 2015. Background … has approximately 5,200 students. Budgeted appropriations for the 2015-16 fiscal year are $115 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… amNewYork on Saturday published an op-ed from New York State Comptroller Thomas P. DiNapoli. The full op-ed is … directing my office to identify ways to enhance New York State residents’ personal finance knowledge and understanding …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schools