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Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2015 through … $1.2 million. Key Findings The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… of our audit was to review the Department’s cash receipts for the period January 1, 2015 through January 27, 2017. … The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. The Town is … by an elected three-member Town Board. Expenditures for 2016 totaled approximately $12.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81State Agencies Bulletin No. 254
… for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented by CSEA in … to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS agencies must make the change to dues or agency shop based on the employees full time percentage. Refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesRipley Central School District – Cost Savings and Budgeting (2014M-361)
… of the District’s unrestricted fund balance complies with the statutory limit. Ensure the unemployment insurance … and implement a plan for using the excess in compliance with statutory provisions. Monitor and periodically update …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Develop a plan to use excess unexpended surplus funds in a manner that benefits District taxpayers. Ensure … are transparent and include any intent to increase reserve funds. … PlainviewOld Bethpage Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … surpluses and excess fund balance, the District continued to increase the tax levy by approximately 3 percent each … of annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128New Lebanon Central School District – Financial Condition (2015M-222)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Greene Central School District – Financial Condition (2016M-17)
… Cortland County. The District, which operates four schools with approximately 1,070 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Dolgeville Central School District – System Access Controls (2016M-265)
… over personal, private and sensitive information in the District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. Background The Dolgeville Central School District is located in the Towns of Fairfield, Manheim …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Franklin Square Union Free School District – Fund Balance (2016M-129)
… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Portville Central School District – Financial Condition (2013M-384)
… for the 2013-14 fiscal year are approximately $16 million. Key Findings The Board failed to ensure that fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384West Genesee Central School District – Segregation of Duties (2016M-303)
… Audit The objective of our audit was to determine if the District’s controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016. Background The West Genesee Central School District is located in the Towns of Camillus, Geddes, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Addison Central School District – Procurement of Professional Services (2023M-6)
… competition for most professional services in accordance with District policy. District officials: Paid approximately … policy and law. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6York Central School District – Network Access Controls (2022M-93)
… – pdf] Audit Objective Determine whether York Central School District (District) officials ensured network access controls … administrative permissions. Officials paid $360,896 for information technology (IT) services in 2020-21 without …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 … to $115 billion, primarily reflecting the addition of federal and state grants to the plan. While outyear gaps …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationOnline Services
… partners. For certain services, you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create Account … Online Agency Financial Reporting Package You don't need to log in to use these tools Fiscal Stress Monitoring System …
https://www.osc.ny.gov/online-servicesComptroller DiNapoli Releases Municipal Audits
… consistently adopted unrealistic budgets. The board relied on one-time revenues to fund operations and used budget … within the town-wide general fund. Also, town officials have not developed policies and procedures to govern … practices and the level of fund balance to maintain and have not communicated long-term plans for the building …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-575
… processing of the December 2016 minimum wage increases for hourly employees and provide instructions for payments not processed … Staff White Collar and Blue Collar represented by District Council 37, IBT Local 237, SEIU Local 300, IATSE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffState Agencies Bulletin No. 333
… and Eligibility Criteria Pursuant to the Memorandums of Agreement, employees represented by CSEA, PEF, DC-37, … who perform military duty in connection with the events of September 11, 2001, and do not have sufficient paid leave … who: Perform military duty in connection with the events of September 11, 2001 during calendar year 2002; and Exhaust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11State Comptroller DiNapoli Releases Municipal & School Audits
… disbursements, totaling $248,900, that were not included on the board’s list of all claims that have been audited and approved for payment. Auditors also … This occurred because district officials did not have a sampling plan to identify all water outlets for …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0