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William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… [read complete report – pdf] Audit Objective Determine whether the William …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingCentral Square Central School District - School District Website (S9-19-29)
… report - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its … interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post … tax report card. Should enhance transparency by: Posting all audit reports, CAPs and comprehensive budget-to-actual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Otego-Unadilla Central School District – Information Technology (2021M-178)
… through training, monitoring user accounts and adopting a written information technology (IT) contingency plan. Key … not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Nyack Union Free School District – Network User Accounts (2021M-113)
… were communicated confidentially in a separate letter to officials. Key Recommendations Monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfOpinion 91-32
… corporation) EMINENT DOMAIN -- Compensable Taking (claim for inverse condemnation arising out of property devaluation) … and Duties (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, … by this prohibition from reimbursing property owners for devaluation of their property resulting from the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Accidental Death Benefit – Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed … of death (for members who died before January 1, 2020, the application had to be filed within two years of your date of …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – New Career Plan
… for benefit payments, and the payments made to that time do not equal or exceed the amount of the ordinary death benefit that would have been payable at the time of death, we will pay the … to your designated beneficiary or to your estate. If you have no beneficiaries as listed above, we will not pay the …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… for benefit payments, and the payments made to that time do not equal or exceed the amount of the ordinary death benefit that would have been payable at the time of death, we will pay the … to your designated beneficiary or to your estate. If you have no beneficiaries as listed above, we will not pay the …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed … of death (for members who died before January 1, 2020, the application had to be filed within two years of your date of …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for benefit payments, and the payments made to that time do not equal or exceed the amount of the ordinary death benefit that would have been payable at the time of death, we will pay the … to your designated beneficiary or to your estate. If you have no beneficiaries as listed above, we will not pay the …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and … sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected tax revenues is … lease contracts the State has entered into. The accounting for revenue leases is included in Section 4.O – Intangible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsOnteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfLansing Central School District – Procurement (2021M-213)
… and did not help ensure officials sought competition for goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six professional service providers paid $301,023 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Cornwall Central School District – Information Technology (2021M-83)
… - pdf ] Audit Objective Determine whether Cornwall Central School District (District) officials established adequate internal … officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2State Contract and Payment Actions in March
… and prime contractors. Cumulatively through March for calendar year 2024, DiNapoli’s office approved 5,121 …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in June
In June the Office of the State Comptroller approved 1909 contracts for state agencies and public authorities valued at $73 billion and approved more than 18 million payments worth more than $141 billion
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneState Comptroller DiNapoli Releases School Audits
… that did not comply with the 4 percent statutory limit for the past three fiscal years. When adding back unused … including a reserve plan that indicates their intentions for funding, using and accumulating reserve funds. BOCES … certain reserve funds to ensure amounts were appropriate for BOCES’ needs or include reserve funding in the annual …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School District Audits
… District – Separation Payments (Albany County) The former business manager’s separation payment was inadequately … an advance of $15,000 of separation pay to the former business manager. Little Falls City School District – …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits