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Ending Your Membership – Article 14 Benefits
… as an officer or employee of an employer that participates in the New York State and Local Retirement System; Have less …
https://www.osc.ny.gov/retirement/publications/1644/ending-your-membershipState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Quaker Street Fire District – Board Oversight (Schenectady County) … five vendors totaling $273,497. Village of Watkins Glen – Justice Court Operations (Schuyler County) Justices did not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busCherry Valley Fire District - Board Oversight (2019M-141)
… the services provided were billed for and that the costs of services were equitably allocated between service areas. … are filed with our office within 60 days after the close of the fiscal year. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Brasher Falls Central School District – Financial Condition (2019M-158)
… to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Olean City School District – Reserve Funds (2022M-187)
… whether the Olean City School District (District) Board of Education (Board) and District officials properly … demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the … or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Copiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … documentation which is attached to each credit card claim. Ensure that District officials and employees comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement … (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … requires the creation of a project. Agency Scenario Is a Project Required? Capital Improvements Yes State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were issued. Watervliet City School District – Information Technology (Albany County) The board and district officials did not ensure the information technology (IT) assets and data were safeguarded. Officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… “The U.S. Supreme Court's landmark decision today grants same-sex marriages the dignity, equality and … historic and worthy of celebration." … The US Supreme Courts landmark decision today grants samesex marriages the …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. … and have initiated, or indicated they planned to initiate, corrective action. … WaterfordHalfmoon Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… District officials established adequate procedures to ensure that goods and services were procured in accordance … its policy and procedures that ensure effective purchasing of goods and services. There were no recommendations as a result of this audit. … Arlington Fire District Purchasing 2018M43 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mAverill Park Central School District - Payroll (2018M-255)
… report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings … Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations Certify …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Accounts Payable Advisory No. 63
… the category code that best represents the classification of the goods or services being purchased to (i) ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our sample, were …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andJustice Court Fund
… to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in … State Unified Court System Town and Village Courts Website Search the Revenue Report by County and Year Town and Village Court Revenue Report Data …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … that district officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits