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Village of Lewiston – Purchasing (2013M-45)
… Recommendations Review and update the procurement policy on an annual basis to ensure that it continues to meet the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of … realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated surplus fund … the statutory limit each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Dryden Central School District – Cash Management (Tompkins County) District officials did not follow their investment policy. As a result, officials … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… him more than $6,000, before his actions were discovered in a joint investigation by New York State Comptroller Thomas … appreciate the work of the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service and public employment,” District Attorney …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTown of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … the amount of bail held by the Court at any given date. The amount of bail held should be incorporated into the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Jamestown City School District – Fund Balance and Reserves (2022M-97)
… were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … businesses we tested during the audit were not included in the Department’s master list of 407 businesses. The Department had adequate documentation and procedures in place for addressing consumer complaints and performing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Schoharie County Court and Trust Funds (2022-C&T-3)
… be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court … circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court … circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District … … Determine whether the SherburneEarlville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… and did not effectively manage fund balance and reserves. From the 2017-18 through 2021- 22 fiscal years: The approved … high balances totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt … did not have comprehensive written reserve reports or plans, or written multiyear financial and capital plans, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Vendor File Advisory No. 6
… agencies in executing and reporting on procurement and payment activities. References: For specifics, please visit: …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsState Agencies Bulletin No. 1476
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2016 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1476-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1400
… Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks … 2015 (Institution) OSC Actions OSC will identify employees in Bargaining Unit 01 with Dues (Code 291) and Agency Shop Fee (Code 295) and employees in Bargaining Unit 21 with Dues (Code 491) and Agency Shop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1400-new-york-state-correctional-officers-police-benevolent-associationState Agencies Bulletin No. 1322
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented by NYSCOPBA in Bargaining Units 01 and 21 Effective Date(s) Paychecks dated May 7, 2014 (Administration) and May 15, 2014 (Institution) OSC Actions OSC will identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1322-new-york-state-correctional-officers-police-benevolent-associationOverview – What Every Employer Should Know
… want a quick overview of topics you’ll need to be aware of in your new job. Or maybe you’re considering becoming a participating employer in the System and want to know how your decision is going to … ongoing goal is to build a partnership with you that will best serve our common interests. We hope this web …
https://www.osc.ny.gov/retirement/employers/partnership/overviewState Comptroller DiNapoli Delivers Inaugural Address
… available on the Comptroller’s Flickr page on Monday or for an official head shot . CAREER HIGHLIGHTS can be found …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-address