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State Comptroller DiNapoli Releases Municipal & School Audits
… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … professional service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 … were paid $4.1 million (75%). Officials also consistently used the same attorneys since 2011 and an occupational and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… restitution of just over $92,000 and faces 1 to 3 years in jail at sentencing. “Kimberly Simchik diverted fire …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000State Agencies Bulletin No. 1423
… (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … Performance Advance or Promotion Recalculation when they return to the payroll. If the effective date of the return from leave transaction is on or before 09/24/15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1423-october-2015-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1422
… (Grade 001-025) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … Performance Advance or Promotion Recalculation when they return to the payroll. If the effective date of the return from leave transaction is on or before 09/24/15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1422-october-2015-civil-service-employees-association-csea-performanceCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an independent … governed by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings The Board and … County of Orleans Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectWhite Lake Fire District – Budgeting Practices (2013M-156)
… 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, … distinct and separate from the Town of Bethel, and located in Sullivan County. The Board of Fire Commissioners consists … developed its annual operating budgets. In three of the last five fiscal years, the District spent more money than it …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialOrleans County – Department of Social Services (2012M-222)
… documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222State Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per the Pension Protection Act of … TIAA/CREF Retirement Plan. Agencies affected by this new requirement are: SUNY 28XXX , CUNY 70XXX and Education 11XXX … To inform agencies of the new DOB requirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTravel Advisory No. 2
… Chapter XIII, Section 6 – Potential Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… Throop in Cayuga County. The District, which operates two schools with approximately 800 students, is governed by an elected … the District as it faces current and future economic and environmental challenges. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Adirondack Central School District – Financial Condition (2016M-184)
… located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and … Oneida County. The District, which operates five schools with approximately 1,300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Shelby – Financial Management (2012M-206)
… Board, presided by the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of … The purpose of our audit was to examine the Towns financial activities …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Lebanon – Justice Court (2013M-247)
… 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247State Comptroller DiNapoli Releases School District Audits
… announced the following school district audits have been issued. Alexander Central School District – Financial … announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier Central School District and the Utica City School District . “In an era of limited … P DiNapoli today announced his office completed audits of the Ausable Valley Central School District Frontier Central …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits