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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)

… adopt structurally balanced budgets over the five years from 2010 through 2014 and Town officials overexpended …

https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324

Cortlandville Fire Department – Internal Controls (2014M-3)

… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. The Board did … the District’s operations. The Board has not adopted a code of ethics or an investment policy. The Board did not … District’s financial condition. Adopt an investment and code of ethics, as required by statute. Conduct a deliberate …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

City of Glen Cove– Budget Review (B7-13-16)

… from the sale of property that may not happen timely or as planned. Key Recommendation Develop a viable financial …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

City of Yonkers – Budget Review (B6-14-14) - Revised

… Background The City of Yonkers 2014-15 adopted budget totals $1.02 billion. The budget includes operating and debt … includes nonrecurring revenue of $28 million, authorized by Chapter 55 of the Laws of 2014, which will not be … prompt action to adjust expenditures if revenues begin to fall short of expectations. If the red light camera …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised

Wappingers Central School District – Fuel Accountability (2015M-135)

… and Wappinger, in Dutchess County, and the Towns of Kent and Philipstown in Putnam County. The District operates …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135

Village of Hempstead -- Budget Review (B7-15-7)

… The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7

Town of New Berlin – Ambulance Company Loan (2013M-22)

… two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal grant monies from one or more federal HUD programs. We have been informed … for their citizenry and had previously loaned money from that fund for other ambulance-related purposes. If the …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… to employees. The former Director was able to earn comp time in excess of the limit set by the Board’s policy, … the Office of the State Comptroller and all claims paid from private funds are audited and approved prior to payment. …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

Town of Mamakating – Records and Reports (2015M-164)

… fund goals, reviewing accurate up-to-date financial reports and developing realistic budgets in conjunction with …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164

Elba Central School District – Financial Condition (2013M-240)

… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past five … For example, as of June 30, 2013, unexpended surplus funds exceeded statutory limits by $949,184. Although … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240

Rochester City School District – Budget Review (B20-2-1)

… review was to provide an independent evaluation of the Rochester City School District’s (District) adopted budgets for the 2018-19 and … review was to provide an independent evaluation of the Rochester City School Districts District adopted budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1

SUNY Bulletin No. SU-261

… To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan Affected … Board of Trustees approved the establishment of an after tax ROTH account within the Special Annuity Program. The … Number 1621 Supplemental Retirement Annuity (SRA) and Tax Deferred Annuity (TDA) Contribution Limits for 2018 for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-suny

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-audits

Village of Cato – Audit Follow-Up (2023M-145-F)

… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … effectively manage the financial operations of the water fund, establish adequate reserves and develop long-term …

https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-f

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