Search
West Albany Fire District – Credit Card Purchases (2017M-15)
… to determine whether credit card purchases were approved in advance and related claims included adequate supporting … the State, distinct and separate from the Town of Colonie in Albany County. The District is governed by an elected … purchases (58 percent) totaling $22,224 were not approved in advance by either Board approval or purchase order. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether Brighton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Village of Delhi – Financial Condition (2013M-110)
… June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … effectively managed most aspects of the school district’s financial condition. However, they have not utilized their … financial decisions. Officials also have not adopted fund balance and reserve policies. Hamilton Central School …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1907
… requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid date of birth and must be … to enable agencies to identify employees who have a missing or invalid date of birth. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemOwego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling $12,170. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andHealth and Safety of Children in Foster Care (Follow-Up)
… of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report … the New York City Administration for Children's Services ( ACS) lacked the tools to ensure that agencies performed many …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followEstablishing the Standard Work Day – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by New York State … Town Law (Town Law) Section 123. The issues identified may have been detected if the Supervisor presented his accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Byron – Procurement (2024M-11)
… procurement policy. Had Town officials complied, they may have saved money by using a State fuel contract and may have paid less for other goods and services. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already between 1,220 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The … price) totaling approximately $133,000 and identified one or more pieces of required information was incorrect or …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Wyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3DiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… with access to the Grasse River. The county and village have entered into a separate agreement as part of the deal. … is thankful for the generous partnership and support we have received from Comptroller DiNapoli and the Oil Spill … Comptroller and the Fund, many of these properties would have remained dormant and blighted within our various …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyState Agencies Bulletin No. 1598
… an employee is Rehired after Retiring and is receiving a pension or annuity from a retirement plan provider, the … employee is Rehired after Retiring and is NOT receiving a pension or annuity from a retirement plan provider and/or did … incentive. Verify the employee is not receiving a pension or annuity from their retirement plan provider. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireState Comptroller DiNapoli Releases School Audits
… School District , Guilderland Central School District and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits