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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Oxford – Procurement … interests of its taxpayers. Randolph Academy Union Free School District – Capital Asset Inventory Records … them more susceptible to theft. Oakfield-Alabama Central School District – Procurement (Genesee County) District …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… Plan Progress Report . “As trustee of the Fund, one of my top priorities is safeguarding the investments made for …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesState Agencies Bulletin No. 1301
… Performance Advances and provide instructions for payments not processed automatically. Affected Employees Employees … Basis Code of ANN on the payment effective date; and Did not have a withholding recommendation approved by the … performance advance ( See OSC Actions ). Control-D Report Available Prior to Processing The following Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-121
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … in Work Schedule (VRWS) on 09/30/2022 receive the full LLS payment amount based on the employee’s increment code. Agencies must verify that the Full/Part field on the Job Data/Job Information page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationWestchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately $2.1 billion …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage points (from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… 2013 through June 30, 2017. Background The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett … Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately 1,320 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ … respectively. All amounts billed could not be traced to deposits, all expenditures could not be explained and bank … repaid in a timely manner. Require the Town Comptroller to report amounts billed and to perform a monthly …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Monroe County - Financial Condition (2018M-179)
… complete report - pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the … years. Its combined funds’ 1 available fund balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in one-time increases that are unlikely to recur. The County …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Brighton Central School District – Procurement (2022M-205)
… officials could not support they competitively awarded two contracts, totaling $2.8 million. Instead of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … audit lake luzerne town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Waterford – Board Oversight (2022M-70)
… the Board did not: Establish compensating controls to address the lack of segregation of the Treasurer’s duties. … or receive adequate monthly reports from the Treasurer to adequately monitor operations, or ensure bank … the Treasurer provides adequate monthly financial reports to the Board. Ensure the Treasurer pays only those claims …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether … that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … prepare than the revenue generated by sales. The District’s productivity level for meals per labor hour (MPLH) is below …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173West Seneca Central School District - Community Education (2019M-241)
… complete report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight to help … to verify that all amounts were collected and remitted to the District. As a result, the District did not initially …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2012 to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362