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Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Corinth Central School District – Medicaid Reimbursements …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Colesville-Windsor Fire District – Board Oversight (2025M-74)
… Did the Colesville-Windsor Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations? Audit Period January 1, 2022 – … 2019 and forward to November 12, 2025 to review the status of Annual Financial Report (AFR) filings. Understanding the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Opinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town with town attorney's law firm for additional legal services) TOWN LAW, §§20(2)(a), … Whether a town without the adoption of a local law may engage the services of the town attorneys law firm to …
https://www.osc.ny.gov/legal-opinions/opinion-89-65State Comptroller DiNapoli Releases School Audits
… District – Procurement (Genesee County) The purchasing agent and claims auditor did not always ensure that purchases … enforced, collected, recorded and remitted to the business manager for deposit. Finn Academy: An Elmira Charter School – … not adopted IT security policies addressing items such as password management, breach notification, protection of …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… , Elba Central School District , Hampton Bays Union Free School District and the Laurens Central School District … which totaled more than $2 million. Hampton Bays Union Free School District – Claims Processing (Suffolk County) … District Elba Central School District Hampton Bays Union Free School District and the Laurens Central School District …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsMultiyear Financial Planning
This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-071923.pdfAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… to insufficient staffing, particularly, an insufficient number of part-time officers. Had the Sheriff’s Office had … 2,100 prescription medications for inmates from a local pharmacy. These purchases totaled over $198,000 and were … prices, to help ensure the prudent and economical use of public moneys. …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… that currently has 11 members, including two parent representatives. The School’s operating expenses for the … While the School’s credit card policy adequately addresses many control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative … fund as of June 30, 2002. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Germantown Central School District – Financial Management (2013M-230)
… period July 1, 2011 through May 3, 2013. Background The Germantown Central School District is located in Columbia … Germantown Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationLaurens Central School District – Budgeting and Reserves (2013M-135)
Laurens Central School District Budgeting and Reserves 2013M135
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Projected Invoice
… After choosing location code and retirement system (ERS or PFRS), click Projected Invoice link. Only employees … Contribution Rates for PFRS Retirement Plans Regular Pension Contribution The Regular Pension Contribution refers … for help accessing Retirement Online , use our help desk form (select Employer Billing or Retirement Online …
https://www.osc.ny.gov/retirement/employers/projected-invoiceDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… line of defense to stop inappropriate refunds on high risk returns. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … in refunds that were linked to unscrupulous tax preparers filing false returns. Other popular scams uncovered by …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsComptroller DiNapoli Releases School and Municipal Audits
… or improperly paid prior to board approval. Auditors also found that 11 claims totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice Rochester City … or 74.9 million gallons, is considered non-revenue (lost) water. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-audits20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… of 2.5 percent of your FAE per year of creditable service, plus 1.66 percent of your FAE per year of service in other … also include an annuity purchased by your contributions (plus interest earned). If you are age 55 or older at …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Social Media Use Policy
… current, or complete. OSC assumes no responsibility for and expressly disclaims responsibility for updating our … sites that maintain their own terms of service, terms of use, privacy policies or other rules (“TOS”) governing the … host website’s TOS. Host sites may use “cookies,” which can be used to collect information about you and track your …
https://www.osc.ny.gov/help/social-media-use-policyDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… The Mitchell-Lama program provides affordable rental and cooperative housing to middle-income families … for decades been a vital tool for affordable housing, as rents rise rapidly citywide, yet affordability cannot come at … Mitchell-Lama program is a critical source of affordable rental and cooperative housing to New Yorkers,” New York City …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesComptroller DiNapoli Releases School District Audits
… report and the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not … which auditors discussed with district officials, teacher center personnel costs of $434,790 were supported, properly allocated and accurately reported as teacher center costs. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-audits