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State Comptroller DiNapoli Releases Municipal Audits
… (Saratoga County) The treasurer did not maintain adequate accounting records to report the summer recreation program's …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-87
… or any Trooper who was terminated during this period. Overtime Adjustment (OS1) Troopers must be on the payroll in … in these counties are eligible for the increase. Overtime Meal Allowance Increase (OMO, OML) Legislation provides an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Village of Fleischmanns – Water Fund (2013M-151)
… made to repair infrastructure and decrease water loss, no long-term capital plan has been put into place to address …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Tully Central School District – Financial Management (2016M-359)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 million. Key Findings The … multiyear financial and capital plan for a three- to five- year period that addresses the District’s use of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… in Oneida County. The District, which operates two schools with 679 students, is governed by an elected seven-member … were not properly assigned or maintained in accordance with employees’ job responsibilities and changing employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationTown of Dayton – Audit Follow-Up (2019M-221-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fHudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Warsaw Central School District – Financial Management (2016M-278)
… of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools with approximately 900 students, is governed by … approximately $19.5 million. Key Findings The Board and District officials annually appropriated portions of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278DiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… forged signatures of officials and had village officials sign blank checks, which she then cashed. “Former … only reason why a reduction in the charge was put on the table, to guarantee that Bemus Point gets all its money back …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsCorinth Central School District – Financial Condition (2015M-68)
Corinth Central School District Financial Condition 2015M68
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Loan Payroll Deductions – Enhanced Reporting
… changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the … Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … approved payments without having sufficient documentation to support the expenses were appropriate and increased the … or improper transactions. Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Town of Tompkins Fire District – Board Oversight (2023M-33)
… risk. Annually audit the Treasurer’s records. File the AUD with the Office of the State Comptroller (OSC) within 60 days … of the fiscal year. District officials generally agreed with our findings and have initiated or indicated they plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, … maintained in compliance with statutes. Stop raising more real property taxes than necessary. … Groton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288State Agencies Bulletin No. 1742
… 01 21 Pay Basis Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee Status: 2016, 2017 and 2018 SSU Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 1589
… should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-csea-0Downsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134York Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Watervliet City School District – Fiscal Stress (2014M-149)
… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Tuition Assistance Program – LaGuardia Community College
… LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. … LaGuardia offers more than 50 associate degree programs in many fields, including nursing, business, liberal arts, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-college