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East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, … 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Accounts Payable Advisory No. 38
… such as additional goods, services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by … information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Harford Fire District – Records and Reports (2016M-170)
… March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate … from the Town of Harford and Cortland County in which it is located. The District is governed by an elected … the annual financial report within the prescribed time frame. Attend training regarding recordkeeping and financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Ripley 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-53State Comptroller DiNapoli Releases Municipal Audits
… issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsLyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial … a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67CUNY Bulletin No. CU-393
… procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect to … and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of the pay … procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycleOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… are necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollCUNY Bulletin No. CU-352
… Purpose To explain procedures for entering payments into the Time Entry page. Affected Employees CUNY … Audit mailbox. … This bulletin explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Comptroller DiNapoli Releases School Audits
… school district audits have been issued. Binghamton City School District – Information Technology (Broome County) … Central School District – Medicaid Reimbursements (Fulton County) The district lacked adequate policies and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1CUNY Bulletin No. CU-698
… CUNY employees in the following titles are affected: Staff Nurse (Full-time) Staff Nurse (Hourly) Nurse Practitioner (Full-time only) Background … Therefore, agencies should ensure eligible employee addresses are up-to-date in the PayServ system. Refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyChallenging a Determination – Regional State Park Police Plan
… by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If … email our Hearing Administration Bureau at Hearings@osc.state.ny.us, or call us at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. … Regional State Park Police Plan information for PFRS Tier 1 2 …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed and collected … $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … billing and collections. School officials agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39