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Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mChateaugay Central School District – Leave Accruals (2016M-149)
… Ellenburg in Clinton County. The District, which operates one school with approximately 550 students, is governed by an … accrual balances were understated by a total of more than one day, valued at $298. The former principal clerk and the … that accrued leave is both earned and carried over from one fiscal year to the next. Designate an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Highland Central School District – Financial Condition (2013M-358)
… the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The Highland … Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Smithtown – Departmental Operations (2017M-66)
… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… incompatible functions. Employees do not use leave request forms or time sheets that include hours worked. Five … personnel records. Require the use of leave request forms for both advance requests and documented absences with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Elwood Union Free School District – Electronic Transfers (2014M-133)
… 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of Education comprising five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Village of Ilion – Information Technology (2015M-34)
… technology (IT) incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by … including how to recognize and respond to falsified email messages and the risks of inappropriate Internet use. Update …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) … checks and maintaining the accounting records, with no oversight. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up 3% in November
… increases. Monthly sales tax collections are the cash distributions made to counties and sales tax-imposing cities … In the third month of each calendar-year quarter, these distributions are adjusted upward or downward, so that the … quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for October-December) will be …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberOpinion 2006-4
… the opinion. MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by … Municipal Law §10(1)(h) that limit to ninety days the term of an “eligible letter of credit” issued as security for … Law §10(1)(h) that generally limit to ninety days the term of an “eligible letter of credit” issued as security for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… had been running the financial operations of the village with no oversight. As a result of the Comptroller’s audit and … to identify all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded … District officials did not properly report laboratory test results for testing conducted, including the results …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not procure all goods and services in accordance with board policy and applicable statutory requirements. As a … officials did not always report laboratory testing results to all parties or within the required time periods and did not notify staff, parents and/or guardians of the results in writing, as …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… by: Email: Email the Hearing Administration Bureau. Mail: Hearing requests sent by regular mail will be considered filed on the date they are received by NYSLRS. Hearing requests sent by certified mail, return receipt requested, are considered filed on the …
https://www.osc.ny.gov/retirement/members/administrative-hearingsWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… did not obtain and review backup documentation for one contract with payments totaling $1.7 million during the audit period. The contract agreement with this agency did not have clear … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … Federal Receipts Guide to Financial Operations REV. 11/26/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … Determine whether the Indian Lake Central School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken. … Increase oversight of personnel responsible for leave accrual records. Explore options for a more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Canton Central School District - Claims Audit Process (2018M-186)
… review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling … support, the claims auditor was required to conduct an independent and thorough audit of the claims. The claims … should: Review detailed, supporting documentation for all health insurance claims. Audit and approve all scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Rushford - Procurement (2020M-43)
… request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy … solicitation of competition, such as written proposals or quotes, for the procurement of professional services. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43