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Constitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose … review common reporting errors. They will also demonstrate how to complete the Constitutional Tax Limit form using OSC's …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it … to the board. In addition, the board did not ensure that all claims paid were proper district expenditures. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it … to the board. In addition, the board did not ensure that all claims paid were proper district expenditures. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School District , … completed audits for the AlfredAlmond CSD Beacon City School District Charlotte Valley CSD Chenango Valey CSD E …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Square Central School District , … out of 1,394 claims totaling approximately $26.3 million. All payments tested were accurate, supporting invoices … staff does not maintain a comprehensive inventory of all software that the district owns and for which it …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Educational Services – Purchase Cards (2022M-27) While the 198 BOCES purchase card charges reviewed were adequately … maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) Claims … that the claims auditor approved. Gates-Chili Central School District – Financial Management (Monroe County) …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0XI.12.D Closing Contracts – XI. Procurement and Contract Management
… on the contract. Periodically, OSC will close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with contracts in a timely fashion by disencumbering excess funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTrash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … three recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPort Washington Union Free School District – Payroll (2025M-38)
… District (District) officials accurately pay clerical, custodial, maintenance, security and transportation … for the same period. The District paid 239 clerical, custodial, maintenance, security and transportation employees … that was paid to 40 of the District’s 239 clerical, custodial, maintenance, security and transportation employees …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Wyandanch Union Free School District – Budget Review (B25-7-3)
… 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … Law (LFL) Section 10.10(d) requires municipalities and school districts that have been authorized to issue … with the fiscal year during which the municipality or school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… annually to ensure the amount credited to each employee is accurate. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15East Moriches Union Free School District – Financial Condition Management (2022M-1)
… balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementValhalla Union Free School District – Network User Accounts (2022M-26)
… officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. … officials adequately managed network user accounts in order to help prevent unauthorized use access andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Webb Union Free School District – Financial Management (2022M-53)
… Audit Objective Determine whether the Town of Webb Union Free School District (District) Board (Board) and District … Determine whether the Town of Webb Union Free School District District Board Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … unneeded network user accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mGarden City Union Free School District – IT Asset Management (2023M-161)
… As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be … they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161East Meadow Union Free School – Overtime (2022M-118)
… complete report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) … did not ensure that written approval was obtained before all overtime was worked; therefore, employees may have worked … employees’ retirement benefits. Key Recommendations Ensure all non-emergency overtime is preapproved in writing, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118