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Comptroller DiNapoli Releases Municipal Audits

… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … and failed to use most of the appropriated fund balance for operations. Auditors determined the board did not … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0

City of Lockport – Fiscal Stress (2013M-330)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately …

https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330

State Agencies Bulletin No. 2237

… Agency Master File Agency Actions: Agencies should work with their Information Technology staff to make the necessary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fields

DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter

… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 … bonds, and mortgages (21.9%), private equity (14.4%), real estate and real assets (14.0%) and credit, absolute …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarter

Utica City School District - Payroll (2018M-175)

… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Real Property Tax Cap - School Districts Guidance

… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some … should be based on a good faith estimate of the amount the district expects to receive. To the extent that the amount …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… October 31, 2013. Background The Camillus Volunteer Fire Department is incorporated under the Not-For-Profit … and members were not required to return unspent money to the Department. Key Recommendations Ensure that the … direct cash payments to members from the foreign fire insurance account. … Camillus Volunteer Fire Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. … members and a student trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 million. Key Findings … fiscal year. Some students were overbilled or underbilled for services received and student refund checks were printed …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… information is not documented by computer. Ensure that tax collections are remitted to the Supervisor in accordance …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

McGraw Central School District – Fund Balances (2017M-248)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted fund balance … limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248

New York Mills Union Free School District – Financial Management (2016M-107)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107

York Central School District – Online Banking (2016M-295)

… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295

Brushton-Moira Central School District – Financial Condition (2015M-340)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340

Bradford Central School District – Financial Management (2016M-253)

… District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The … develop a plan to use excess fund balance in a manner that benefits District residents. … Bradford Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

Harpursville Central School District – Financial Management (2013M-261)

… fund balances were reasonable. For the five-year period ending June 30, 2013, District officials planned to use $4.2 … amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Review all reserve balances and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261

Connetquot Central School District – Financial Condition (2015M-98)

… did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund … fund balance is in compliance with statutory limits and develop a plan to reduce the amount of unassigned fund balance in a manner that benefits District taxpayers. Ensure that annual proposed …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98