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Victor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, 2013. … Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Irvington Union Free School District – Fixed Assets (2022M-89)
… assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in … Of the 80 assets tested, District officials were unable to verify that seven assets were in the District’s … Key Recommendations Maintain complete, accurate and up-to-date fixed asset inventory records. Conduct periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation … Officials did not always properly calculate employees’ leave accruals, accurately pay employees’ separation payments, reduce leave balances when leave buybacks were processed or record …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, 2012 through … The Board did not conduct a comprehensive audit of all the bills prior to payment as required. Company officials issued … Ensure that the Board conducts a comprehensive review of bills and invoices before submitting them to the membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialState Agencies Bulletin No. 1825
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2020 Security Performance Advances and provide instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesState Agencies Bulletin No. 1853
… in such grade by 10/01/2020; and Has a Pay Basis Code of ANN on the payment effective date; and Was rated at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performanceOpinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … competitive bidding requirements for the construction of a town salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION … rates so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish a fire … rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… From 2004 to 2016, Bottini Fuel improperly retained customer overpayments and duplicative payments for heating … for heating oil; instead, the company swept excess customer balances out of customer accounts and used them to benefit its owners and …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actDivision of Housing and Community Renewal Bulletin No. DH-47
… by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment … also provides for an additional increase to the Job Rate of certain salary grades on the April 2010 salary schedule. … are increasing to the Job Rate with the application of the April 2010 performance advance and those already at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Comptroller DiNapoli Releases Audits
… drug coverage. The follow-up found that, of the initial report’s six audit recommendations, three were partially … competition. The follow-up found that of the initial report’s eight audit recommendations, three were implemented, … requirements. The follow-up found that, of the initial report’s 19 recommendations, nine were implemented, four were …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsEnglish Language Learners Programs
… Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required. The audit … are generally entitled to receive an education in the school district where they live, regardless of the language …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases Municipal and School Audits
… and expenditure projections. The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State … totaling $1.7 million were inventoried, the district’s inventory records lacked sufficient detail to account for and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsImplementation of the Dignity for All Students Act
… Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly … aware of the incident. OORS is the system of record for all incidents in schools (e.g., disciplinary, building … State Education Department: Implementation of the Dignity for All Students Act (2016-S-28) …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actDivision of Housing and Community Renewal Bulletin No. DH-62
… in such grade by 10/01/13; and Has a Pay Basis Code of ANN on the payment effective date; and Was rated at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performance