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Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… needs to improve the claims audit process because not all claims were adequately supported and independently …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearVillage of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4State Agencies Bulletin No. 1795
… that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York … Education Board Retirement System (7T) for the 2020 plan year is $17,067.00. Affected Employees Tier 6 NYCERS, NYCTRS, and NYCBERS members eligible for overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsComptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … approximately $1,325,105 should not have been approved for payment because the claims lacked support that the … authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Avon Central School District – Financial Management (2024M-75)
… – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and District … District’s response. … Determine whether the Avon Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75State Agencies Bulletin No. 2267
… Agencies must verify the agency return address for all Department ID(s) associated with their agency as listed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxOrleans County – Court and Trust Funds (2024-C&T-6)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Key Recommendation The Treasurer should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Agency Financial Reporting Package
… Reporting and Oil Spill Remediation (OSC BFR) at (518) 474-3277 or email us at [email protected] . AFRP … To request an account be created, contact OSC BFR at (518) 474-3277or [email protected] . Once an account has been … questions regarding AFRP Reporting, contact OSC BFR at (518) 474-3277 or [email protected] … Internet Based …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… whether officials in 10 county (County) departments of weights and measures (Departments) adequately provided … consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key … consumer protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Village of Skaneateles – Claims Auditing (2024M-68)
… complete report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Miller Place Fire District – Credit Cards (2024M-58)
… and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Qualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is any new, renewed, or amended State agency contract with … personnel; and The agency can reasonably anticipate it will incur costs for the personal service component of $1 …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingTown of Perth – Supervisor’s Records and Reports (2024M-149)
… Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Objective Determine whether the Amani Public Charter School (School) officials procured goods and services in … School policy. Officials also did not properly segregate procurement responsibilities. We identified that overlapping … action. … Determine whether the Amani Public Charter School School officials procured goods and services in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11