Search
State Comptroller DiNapoli Releases Municipal Audits
… County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsAverill Park Central School District - Payroll (2018M-255)
… Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. Key Recommendations Certify … deposits, and document his review date. Continue to use payroll change reports. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Town of Queensbury - Information Technology (2018M-224)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Implement strong …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Fairport Central School District - Payroll and Employee Benefits (2023-118)
… District (District) officials accurately paid employees and properly calculated employees’ leave accruals. Key … calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … been paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… training completion records are unreliable, officials have no assurance all individuals required to complete the … officials generally agreed with our recommendations and have initiated corrective action. … audit statewide eldred …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Town of Moriah - Cash Management (2019M-169)
… with higher available interest rates, revenue would have increased by $80,688 during the audit period. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Village of Greenwich - Cash Management (2019M-230)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Social Security Contribution Fund 60300-60369 NYS Employee Payroll Withholding Fund 60400-60402 Employees … Highway and Bridge Trust Fund 30300-30301 NYS Canal System Development Fund 30350-30351 State Park Infrastructure … TRUST FUND SFS Fund Value Fund Title 65000 Common Retirement Fund RETIREE HEALTH BENEFIT TRUST SFS Fund Value …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… employment with at least five, but less than ten, years of credited service, you may choose to: End your membership … Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” … Application (RS5014) . Once you have ten or more years of service credit, you cannot withdraw from PFRS. Any …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … pay rates and employees were paid the salaries and wages to which they were entitled. Town of Stockton – Financial … policy and town officials have not developed procedures to address the level of unexpended surplus funds to be …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Locust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … $1 million in fund balance each year which was not fully needed to finance District operations. As a result, … had a fund balance policy in place budget estimates could have been more realistic, budgets would have been …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Cooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and District … budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65New Roots Charter School - Lunch Operations (2019M-73)
… money if they purchased from the New York State Office of General Services (OGS) cooperative bid. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… records contained insufficient documentation to support residency or exceptions to the policy. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Hamburg Central School District - Continuing Education (2019M-11)
… continuing education cash receipts are properly accounted for. Key Findings Incompatible duties were not properly … continuing education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations … Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11City of Middletown - Water System Cybersecurity (2019M-22)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have adequate policies and procedures to document employee IT security duties, provide guidance for … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22New York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common … Fund is one of the largest public pension plans in the United States, providing retirement security for over one million …
https://www.osc.ny.gov/common-retirement-fundOpinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-54