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Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… during our audit period. We estimate the District will pay about $11,000 in interest expense on the surplus debt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busBrasher Falls Central School District – Financial Condition (2019M-158)
… Recommendations Ensure the surplus fund balance complies with the statutory limit and use surplus funds to fund … financial plan. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… tuition bills have adequate supporting documentation and are accurately calculated before issuing payments. Consult …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mCUNY Bulletin No. CU-719
… Purpose The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceTown of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… officials also could have saved approximately $2,200 on travel and sales tax expenses had officials requested and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mRipley Central School District – Cost Savings and Budgeting (2014M-361)
… and develop and implement a plan for using the excess in compliance with statutory provisions. Monitor and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Eastchester Union Free School District – Financial Management (2016M-59)
… schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Glenham Fire District – Cash Disbursements (2016M-380)
… sales tax totaling $210. Key Recommendations Ensure that no claims, other than those allowed under Town Law, are paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, … water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSouthampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … corrective action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Oil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic …
https://www.osc.ny.gov/about/oil-spill-fundComptroller DiNapoli Releases Municipal Audits
… Department and a budget review of the City of Yonkers . "In today’s fiscal climate, budget transparency and … town officials overpaid 13 employees by more than $3,500 in overtime pay even though the town personnel policy states … minimum fines due totaling $440,000. Collecting the fees from resolved violations could significantly increase …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… the taxable assessed values for the town, county and school districts by a combined total of more than $86 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… or phone number change). Social Security Association Death Master File: Periodically compare your records of eligible … It’s available through the National Technical Information Service and may have an associated cost. Genealogical … be subject to the provisions of a collective bargaining agreement. Also, for those local governments and school …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… Purpose To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careState Agencies Bulletin No. 883
… Auditor for salary-related “additional” transactions: State University of New York (Unclassified Service) Department of Parks, Recreation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/883-schedule-agency-payroll-submission-and-availability-reports-and-files