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State Comptroller DiNapoli Releases School District Audits
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… will adjust the taxable income amount reported to the vendor and the IRS. When a refund is received on an open … on a closed award, an agency is more limited in their options on how to process the refund. An award may be … Credit Memos Should an agency reach an agreement with a vendor that a refund debt will be entered as a credit memo, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… to fiscal stress.” The Village of Island Park (Nassau County), the Village of Saugerties (Ulster County) and the Village of Cambridge (Washington County) were classified in “significant fiscal … that aid coming to an end and uncertainty coming out of Washington on state and local funding cuts, local officials …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid pitfalls.” The latest … importance of the AFR and tracks non-filers. It includes a tool for the public to check the filing status of any local … unemployment. DiNapoli’s office provides a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesEldred Central School District – Building Access (S9-26-1)
… to current employees and 56 issued to non-employees, of which 14 are shared devices. 1 Each of the District’s three school buildings has a single public point of entry. Employees and staff may also access the buildings …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Former Fire Co. Treasurer Admits Stealing $24K
… Central New York and Las Vegas. "Ms. Wharton betrayed her neighbors and exploited her fire company for nearly two …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in … two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees of … officers and sheriffs. The Police and Fire Retirement System (PFRS), which provides benefits for police officers …
https://www.osc.ny.gov/retirement/about-nyslrsDiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after … $47 million contract with Limnes Corp of Whitestone NY to paint 13 state bridges in Nassau and Suffolk counties after …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly … to fulfilling the need for a thorough and deliberate audit of claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTrash Can Free Stations Pilot Program (Follow-Up)
… phase of the Pilot Program, Transit had removed trash cans from 39 stations, with mixed results and no firm … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our … To determine the extent of implementation of the 8 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followAccess-A-Ride Accident Claims (Follow-Up)
… included in our initial report, Access-A-Ride Accident Claims ( 2012-S-12 ). Background Our initial report, … recommendations included in our initial report AccessARide Accident Claims 2012S12 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followManagement and Control of Employee Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Management and Control of Employee Overtime Costs ( 2009-S-87 ). Background Our … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followHealth and Safety of Children in Foster Care (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report Health and Safety of Children in Foster Care Report 2016N2
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … existing component while an improvement is the addition of a new component where one did not previously exist. … costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsBethpage Public Library – Procurement (2019M-219)
… Therefore, taxpayers do not have assurance that the best prices were obtained. Officials did not obtain competitive …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareArlington Fire District – Station Number 5 Renovation (2022M-54)
… District (District) officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed … Members of the Board did not use competitive methods to renovate leased firehouse space and did not adequately … the District providing $248,000 in additional rent to fund renovations for the leased premises, without using a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Village of Poquott – Justice Court Operations (2019M-214)
Determine if the Justice Court properly accounted for court funds
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Whitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146