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Long Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/long-lake-2021-183.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe … The board and district officials did not properly plan for the district’s long-term financial and capital needs …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsOxford Academy and Central School District – Financial Management (2016M-6)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Violating the Terms of a DRO – Divorce and Your Benefits
… If NYSLRS has a DRO on file that requires a member to elect a specific pension payment option and name the ex-spouse as beneficiary, the terms of that DRO will …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTown of Morehouse – Records and Reports (2021M-182)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, … not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Comptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsWhitesville Central School District – Information Technology (2021M-22)
… to define information technology services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 … through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Environment, Energy and Agriculture – 2021 Financial Condition Report
… control and aquatic habitat conservation; support for the State’s zoos, botanical gardens and aquaria; … Has been primarily funded with a portion of the State’s real estate transfer tax. However, from SFY 2014-15 through SFY …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agriculturePension Payment Option Descriptions
… a monthly benefit for life. For example, you may elect the Single Life Allowance (Option 0) which provides the … all payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing … you were receiving for life. If your beneficiary is your spouse at the time of your death, he or she will be eligible …
https://www.osc.ny.gov/retirement/members/pension-payment-option-descriptionsRipley Central School District – Cost Savings and Budgeting (2014M-361)
… and budgeting related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Gregg, the former Provisional Supervisor of Facilities for the Hempstead School District, pleaded guilty today at the federal courthouse in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudCortland County - Financial Management and Reporting (2019M-162)
… the Legislature ensured County officials had accurate and complete financial information with which to manage … previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State … today announced long-time superintendent of the Utica City School District (UCSD), Bruce Karam, pleaded guilty to the felony charge of public corruption for using taxpayer funds to help support a political campaign …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionHaldane Central School District – Information Technology (2021M-84)
… - pdf ] Audit Objective Determine whether Haldane Central School District (District) officials adequately managed and … former employee accounts. Create secondary user accounts, for three network user accounts with administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Selected Management and Operations Practices
… for the RNY power program are incorporated into an online Consolidated Funding Application (CFA) maintained by …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesAccounts Payable Advisory No. 34
… in selecting proper values. Effective January 1, 2014, Business Units should use the following account codes to … longer a Withholding Class code 03 for interest payments. Business Units must use the correct account code when paying … part of the purchase of land will use account code 58402. Business Units will no longer use account code 60701. Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestState Agencies Bulletin No. 610
… of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected Employees All employees … Social Security or Taxpayer Identification numbers for the estate of a deceased employee, along with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesState Agencies Bulletin No. 797
… Purpose To explain the procedures for processing the June 2007 Retroactive Tool Allowance payment. Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit … Recreation & Historic Preservation Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and sewer charges.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenwich-2019-229.pdf