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Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, … to initiate corrective action. … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Village of Monticello – Payroll (2022M-59)
… that employees were paid appropriately. As a result, for the limited periods that we reviewed, 11 (15 percent) of … officers were overpaid by $49,000. Two officers accounted for $39,000 of the total overpayments. The payroll clerk … Review the overpayments identified in this report and seek reimbursement, if necessary. Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationBradford Central School District – Claims Auditor (2022M-157)
… whether the Bradford Central School District (District) claims auditor performed a proper claims audit. Key Findings The claims auditor did not perform …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Hauppauge Union Free School District – Leave Accruals (2022M-150)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Hauppauge …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Tyre - Long-Term Planning (2019M-61)
… capital plans. A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual … adopt comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling $60,641 and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Lewis – Highway Purchases (2014M-103)
… to review the Highway Department’s purchasing practices for the period of January 1, 2012 through November 30, 2013. … The Town of Lewis is located in Lewis County and has a population of approximately 850. It is governed by an … supporting documentation, and the Board authorized a claim for prepayment of materials to be received in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mTown of Dayton – Audit Follow-Up (2019M-189-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… to the interest provisions of CMIA. This distinction can be better understood by consulting the CMIA regulations. Subpart A of the regulations deals with the larger federal programs … Please see CMIA regulations (e.g. 205.27b and 205.29) for other potential actions. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaVendor Responsibility Forms
… Questionnaires Construction For-Profit Questionnaire (CCA-2) Not-for-Profit Questionnaire Non-Construction …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsComptroller DiNapoli Releases Municipal Audits
… has never been filed since the inception of the property tax cap law for the 2012 budget year. Town of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and deposited rental fees, issued refunds and disbursed funds for rental hall purchases and operating expenses. He … the timeframes established by state law. As a result, funds were not provided to finance town and county operations …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-62
… of unneeded village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of … Office has expressed the opinion that, pursuant to this authorization, a local government, by local law, may …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of the additional fees that may be charged by the City Register of the City of New York and the County Clerk of …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Smithtown Fire District – Capital Project (2014M-231)
… services approximately 50,000 residents with seven fire companies and one emergency services squad. The District is … procedures to be followed when authorizing capital asset construction. … Smithtown Fire District Capital Project …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Town of Bradford – Financial Management (2015M-239)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through August 4, 2015. … The Town of Bradford is located in Steuben County and has a population of approximately 850. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2015 totaled $737,128. Key Findings As a result of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239