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Town of Lyndon – Purchasing (2013M-149)
… and annually review a purchasing policy, in accordance with statutory requirements, to provide guidance for Town … competitive bidding requirements and monitor compliance with the adopted policy before approving purchases. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149State Comptroller DiNapoli Releases School Audits
… establish written procedures for managing, limiting and monitoring user accounts. Auditors determined officials also did not disable 72 unneeded network accounts in a timely manner. Officials also did not … to district officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Accruals (Monroe County) Payroll calculation errors cost the district $3,638. In addition, errors totaling $9,100 … only paying for transportation for students that lived in the district. Auditors requested documentation for 300 …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsTown of Mamakating – Records and Reports (2015M-164)
… the Town’s recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. … Town Board. The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164State Agencies Bulletin No. 1011
… Re -issued Form W-2 Request for _____ (employees last name) in the subject line. Please provide the following … information with each request: The year requested Employee Name Last 4 digits of SSN Agency code Agencies will continue … Postal Service, to agencies on a weekly basis. Due to the high volume of requests, please expect a 10 – 15 day turn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxWappingers Central School District – Fuel Accountability (2015M-135)
… identify anomalies regarding quantities dispensed, fueling times and the odometer readings entered by employees. The … anomalies regarding the quantities dispensed, fueling times and odometer readings. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … of the City's collective bargaining agreements (CBAs) have expired and the 2017 proposed budget does not contain … and stop deferring capital costs. City officials should be cognizant of the potential financial impact of the …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesSouthold Union Free School District – Claims Processing (2013M-183)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Newfield Central School District – Financial Condition (2013M-238)
… Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. Develop … in a manner that benefits District taxpayers. Consult with the District’s attorney as to appropriate methods for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Fillmore Central School District – Reserve Funds (2016M-386)
… Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Wyandanch Union Free School District – Budget Review (B24-7-2)
… Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorizes the District to … Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to liquidate an … of $23,105,027, which is within the limits established by law. Key Recommendations This budget review did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… totaling $69,975 in a timely manner or in accordance with New York State Town Law (Town Law) Section 30 that … records and reports. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
… for 2023 were not accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts … 2022 and December 31, 2023, two accounts were overstated by a total of $22,987 and two were understated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Hammond Central School District – Financial Management (2024M-70)
… than needed to fund operations and were not transparent with taxpayers. The Board and District officials: … management practices. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… also did not develop a written vehicle and equipment replacement plan and three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although the District had a capital … the Board Chair’s original estimated vehicle and equipment replacement needs indicated the District would need $2.7 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower real … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… but we still do not yet know if or when critical capital upgrades and maintenance will happen. “The MTA has already … The MTA should make these revisions before it releases its 2025-2029 capital plan because they may affect the needs and … how its budget and capital plan choices will prioritize safety, frequency and reliability of the system to bring …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planVillage of Addison – Payroll (2024M-12)
… of Addison (Village) Board of Trustees (Board) ensured that the Clerk-Treasurer accurately paid officials and … individuals employed as of March 19, 2023, and two that left employment during the audit period. The former … Recommendations The report includes three recommendations that, if implemented, will improve the Village’s payroll …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12