Search
Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… of Audit The purpose of our audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located in the Towns of Candor, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
Determine whether Williamson Central School District (District) officials ensured that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/williamson-2021-58.pdfTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively … Key Findings The Supervisor did not maintain accurate accounting records and reports, and the Board could improve …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Receiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… then save or print it. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click the “Estimate my Pension Benefit” button. Members in certain circumstances …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionWatervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Examination of Superstorm Sandy Expenses
… we sought to determine if the Division of Homeland and Security Services (DHSES) conducted appropriate … response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … the election was over, DHSES distributed some of this equipment to additional locations (e.g., firehouses) for …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesState Comptroller DiNapoli Releases School Audits
… his office completed audits of Ballston Spa Central School District , Dover Union Free School District , Mamaroneck … filters were in place, district officials did not monitor for inappropriate use in accordance with the board policy. …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply for all applicable transportation aid. As a result, the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bank accounts and prepares the budget and maintains accounting records for both entities. The authority’s debt …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Operating and Appropriated transfers move monies originally deposited … and must use the designated account codes required for each type of transfer as well as other required fields … by the Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) upon request of the Director …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfAvailable Options – Regional State Park Police Plan
… It provides the maximum benefit payment to you each month for the rest of your life. Under this selection, all payments … contributions will be paid to your beneficiary or your estate. If all of your accumulated annuity savings … your death. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. Cash …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the … and retired State, participating local government and school district employees and their dependents. The Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Niagara Falls – Sexual … the fire department cancelled the annual SHP Training for all 131 of its uniformed personnel. City of Watertown – … SHP training did so. Cold Spring Harbor Central School District – Capital Assets (Suffolk and Nassau Counties) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Holland Patent Central School District – Fuel Inventory (2023M-141)
… Audit Objective Determine whether Holland Patent Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… Audit Objective Determine whether East Bloomfield Central School District (District) officials ensured network and financial … permissions, and the Assistant Superintendent for Business and Operations had excessive administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… – pdf] Audit Objective Determine whether Candor Central School District (District) officials ensured separation payments and … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park … County) The district did not establish adequate policies for procuring professional services. The district selected …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… Objective Determine whether Wayland-Cohocton Central School District (District) officials identified, reported and … not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m