Search
State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs were not always accurately …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Oyster Bay - Financial Condition Management (2020M-74)
… (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town … need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentTupper Lake Central School District – Financial Condition (2014M-151)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Crown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the … reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash … the District’s financial activity was diminished. As of December 31, 2023, required annual audits for 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Village of Sidney – Financial Activities (2023M-14)
… have negative fund balances that may require a transfer from the general fund to pay remaining liabilities. About …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Montauk Union Free School District – Information Technology (2022M-137)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Queensbury – Justice Court (S9-14-2)
… the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. According to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking and information technology for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 … Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesCopiague Union Free School District - Information Technology (2023M-150)
… risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to District officials, we found that officials did not: … that were not needed, including two user accounts assigned to employees that left the District more than 17 years ago. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … balance and reserve funds that are not needed and not used to fund District operations. Update the fund balance policy to require compliance with statutory limits. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mFarmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … for fiscal years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. … However, because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Disability Retirement – Divorce and Your Benefits
… retirement plans provide for several different types of disability retirement benefits. However, NYSLRS does not … benefit. Instead, the pension is a fixed percentage of the member’s final average earnings. This means there is no “service” portion and “disability” portion of the retirement benefit. If the DRO does not specifically …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… inspection and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a … Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3NYS Common Retirement Fund Reports Estimated First Quarter Results
The New York State Common Retirement Funds Fund estimated return in the first quarter of the State Fiscal Year SFY 202223 was 824 for the threemonth period ending June 30 2022 according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-results