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Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… a buyout incentive. Key Recommendations There were no recommendations as a result of this audit. … Watkins Glen …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mSpencerport Central School District – Financial Condition (2016M-254)
… The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools … approximately $77.1 million. Key Findings Appropriations in the District’s adopted budgets from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel … approximately 48,000 residents. The County is governed by a Board of Supervisors, which is composed of 19 elected …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384State Comptroller DiNapoli Releases School Audits
… School District , Sweet Home Central School District and the West Babylon Union Free School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… and Wirt, in Allegany County. The District is governed by the Board of Education (Board) which comprises seven … officials have consistently over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 percent. These budgeting practices generated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Agencies Bulletin No. 1971
… errors and the potential for entering the Direct Deposit account information for the wrong employee. NYS EMPLID: … signing into their New York State Payroll Online (NYSPO) account. Agencies should locate the employee in PayServ using … used for verification purposes only . SECTION B: Balance Account Information (Required) Participating in full Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 882
… However, the resultant salary cannot exceed the job rate of the graded position. New Method of Calculation … salary to assign the highest grade level (using the hiring rate) to which such salary can be assigned on the PEF salary … demotion or lateral. Hourly N/S – Convert the hiring rate of the graded position from the PEF salary schedule in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … sampling or which water outlets they specifically exempted from sampling. Because there is no information on the lead … effective controls were not implemented to prevent them from being used for cooking or drinking. District officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2012-1
… of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of … disclose the interest in accordance with General Municipal Law § 803. You ask whether a member of a town board of … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Death Benefits
… if that payment is less than one-half of your annual salary or if you do not qualify for an ordinary death benefit …
https://www.osc.ny.gov/retirement/members/death-benefitsTown of Sharon – Fund Balance (2017M-271)
… (TW) and town-outside-village (TOV) fund balances grew by 28 and 79 percent, respectively, from 2014 through … respectively, from 2014 through 2017. Town officials have not developed multiyear financial or capital plans or a fund …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mAcceptable Time and Attendance Systems – Legacy Reporting
… as salaried employees or elected or appointed officials, are not required to participate in a time-keeping system; …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsTown of Hebron – Fiscal Oversight (2015M-59)
… accompanied by bank statements. Ensure that checks are signed only by the Town Supervisor or, in his absence, …
https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Roosevelt Fire District – Length of Service Award Program (2025M-40)
… paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or alternatively ensuring … as well as protect the “pension-like” benefits earned by the volunteers. Given that most LOSAP plans require … expertise, it remains important that the plans be reviewed by the Board, as part of the annual audit process, to help …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement … as a “Pre-Adjudicatory Settlement Agreement” ). Types of Payments Depending on the nature of the legal dispute … Agreement, the State can be required to make salary payments, non-salary payments, or both type of payments. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsState Comptroller DiNapoli Releases School Audits
… District and the Williamsville Central School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … budget process to help ensure fund balance is maintained in accordance with statutory requirements and reserves …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Comptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … budgeting practices generated approximately $14 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of those years. Norwich City School District - …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits