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Garrison Union Free School District – Information Technology (2023M-127)
… Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an … and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Fine Fire District – Board Oversight (2023M-81)
… officials did not adequately monitor financial activities or maintain appropriate records and reports. As a result, … it received written financial reports to manage operations or that the District’s required annual update documents … public hearings on the proposed 2022 and 2023 budgets or formally adopt the budgets, as required by New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… The Board has not adopted budget policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level of fund balance to maintain in each … records of all Town officials and employees who received or disbursed money during the year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Belfast Central School District – Procurement (2016M-317)
… vendors who were paid approximately $164,000 or obtained quotes for purchases from one vendor totaling $3,000. Key … of professional services through RFPs or written or verbal quotes. Require the purchasing agent and claims auditor to … for professional services through the use of RFPs or quotes and obtain the appropriate number of quotes for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Long Lake Central School District – Payroll (2016M-90)
… total approximately $3.9 million. Key Findings The School Business Official’s duties were not adequately segregated … management reviews of work performed by the School Business Official. The Superintendent should compare payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Miller Place Fire District – Credit Cards (2024M-58)
… risk that the District will expend funds for unauthorized or inappropriate purchases. Of the 136 charges and credits … orders that lacked a detailed description of the items or services, the quantity of items, or the dollar amount of items or services. 12 charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … initiated corrective action. … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131State Police Bulletin No. SP-167
… Commissioned/Non-commissioned Officers Unit who possess or obtain a recognized degree from an accredited and recognized college or university shall receive recognized degree pay. Pursuant … members of the State Police Investigators Unit who possess or obtain a recognized degree from an accredited and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-167-2016-state-police-education-paymentState Agencies Bulletin No. 1746
… Services, the Bellrose-Queens County Psychiatric Center or the Department of Environmental Conservation in the State … (Institution). Employees who are currently active, hired or rehired on or after the 2019 payment effective date (listed below) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1746-april-2019-lifeguard-2-salary-increase-state-university-professionalOpinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies … a portion of the tax to the fire department of which it is part. … Whether foreign fire insurance tax monies may be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 98-1
… with public authority for transportation services for Medicaid clients) PUBLIC CONTRACTS -- Contracts Not Requiring … may be a savings to State or local taxpayers" (Memorandum, NYS Office of General Services, July 16, 1991). It was also … July 18, 1991; see also Memorandum to the Governor, NYS Association of Counties, July 12, 1991; but see Letter to …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Comptroller DiNapoli Releases Municipal & School Audits
… for audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by … from sampling. Because there is no information on the lead levels of the 39 water outlets not sampled for testing, …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Appropriations exceeded expenditures by $11.1 million or 7.8 percent from 2014-15 through 2016-17. Recalculated … treasurers did not issue duplicate press-numbered receipts or prepare adequate accountabilities for all ECA collections. … Adopt realistic annual budgets based on historical trends or other known trends and use appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Solon - Financial Management (2018M-233)
… (24 percent). Although Town officials have concerns about upcoming financial or capital needs that will require …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Bolton Central School District - Fund Balance Management (2018M-249)
… fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 … overestimated appropriations by more than $4.1 million or by almost 13 percent from 2015-16 through 2018-19. The … will be used to fund operations based on historical trends or other relevant information. Reduce unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… an increased risk that its assets could be lost, misused or stolen. Deficiencies identified from our audit include: … assets totaling $171,438 were not properly identified or recorded. The purchasing department did not prepare and … identification tags to all capital assets that cost $500 or more (including similar items when grouped together) and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Herricks Union Free School District – Overtime (2019M-127)
… Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, … some of these overtime payments could have been avoided or reduced. Paid $29,135 in overtime to employees who … scheduling these overtime payments could have been avoided or reduced. Key Recommendations Adopt payroll policy with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Whitesville Central School District – Information Technology (2021M-22)
… [ read complete report - pdf ] Audit Objective Determine whether Whitesville Central … adequately secured access to the network and information systems. Key Findings District officials did not adequately … Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Sea Breeze Fire District – Board Oversight (2018M-269)
… to perform an annual audit, file financial reports or audit and approve claims. Prohibit or address unsupported or questionable disbursements. As a result, the Board could …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269