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State Comptroller DiNapoli Releases Municipal Audits
… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … board’s oversight over the village’s financial operations. When auditors revisited the village in August 2020 to review …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … Central School District – Professional Services (Madison County and Onondaga County) District officials appropriately … increased by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Smithtown Central School District – Capital Projects (2016M-202)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Chittenango Central School District – Financial Management (2016M-294)
… 2014 through February 29, 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, … elected nine-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were … in the debt service fund. The Board and District official have not established a formal plan defining how and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Moravia Central School District – Cafeteria Operations (2016M-4)
… school lunch appropriations for the 2015-16 fiscal year were $588,000. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund … cash totaling $3,563. Key Recommendations Deposit all cash receipts in a timely manner. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOneida County – Court and Trust Funds (2023-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Town of Summit – Town Clerk (2024M-51)
… period. These procedures serve to document the status of money held by the clerk and enable the clerk to verify the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … $8.7 million (4 percent). Five reserves had unreasonably high balances totaling $24.5 million that were not needed or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Chesterfield – Town Clerk (2024M-110)
… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … a whole, fulfilled its fiscal oversight responsibilities by conducting a thorough annual audit of the Clerk’s records, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Saugerties – Claims Auditing (2024M-144)
… For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or … used the Town Supervisor’s (Supervisor) credit card to make an unauthorized purchase, totaling $383 without the Supervisor’s knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Comptroller DiNapoli Releases Municipal Audits
… to be in fiscal stress at the end of the 2013-14 fiscal year. The board also overestimated expenditures for the water … funds varied significantly from the actual results each year. Over a four-year period, auditors found each of the funds’ estimates …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsEmployer Annual Invoice
… we notify you when your invoice is available in Retirement Online . Payment of your annual invoice is due by February 1, … 2025. Viewing Your Annual Invoice Sign in to Retirement Online . From Account Homepage, click Access Billing … current annual invoice will remain available in Retirement Online until next summer when we release your estimate for …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceOpinion 92-3
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … 801: A planning board chairman who borrows money from the board's consulting engineer has a prohibited … You state that the chairman has borrowed money from the planning board's consulting engineer and has not yet …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 88-18
… within a town is to receive a share of the mortgage tax money allocated to the town. That share is based upon the … connection with any of the foregoing and to borrow... such money as may be needed to make such payments. (8) such … in connection with the foregoing and to borrow... such money as may be needed to make such payments. c. from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… total retirement benefit equal to the amount you would have received if you had continued to contribute at the full …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementComptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… fire district funds, after an audit and investigation by State Comptroller Thomas P. DiNapoli revealed that she paid … To read the final audit report, click here: http://www.osc.state.ny.us/localgov/audits/firedists/2015/pulteneyno2.pdf . …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-funds