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Longwood Public Library – Bank Account Management (2015M-309)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding … return, maintained a minimum number accounts required for operations and periodically sought competition for …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. … not adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsMassapequa Water District (2014M-100)
Massapequa Water District 2014M100
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through February 28, 2014. … of approximately 1,800 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… by a seven-member Board of Education that is responsible for managing and controlling the District’s financial and … educational affairs . Results of Review We examined files for all 37 new employees hired during the 2021-22 school … teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… if cash disbursements were properly approved and made for appropriate Company purposes for the period January 1, 2014 through January 31, 2016. … Fire District and provides fire protection services for portions of the Towns of Greenfield and Wilton in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Unified Court System Bulletin No. UCS-122
… To notify agencies of a new voluntary insurance deduction code. Background The New York State Court Clerks Association has requested a new deduction code for Group Life Insurance offered through Unum Provident … process deduction transactions using the new Deduction Code 534 . The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceUnified Court System Bulletin No. UCS-304
… and Longevity Increments and provide instructions for payments not processed automatically. Affected Employees: … the following Chapter Laws, increments are to be processed for all eligible employees. Pursuant to Article 2, Section … Judiciary Law, longevity increments are to be processed for all eligible employees. Chapter 71 of the Laws of 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsOther Bulletin No. 62
… instructions for processing the April 2022 SCF CSEA LLS payment. Affected Employees Employees in Bargaining Unit 97 … University Construction Fund and CSEA which provides for payment of the 2022 Longevity Payment in April 2022 as a one-time, lump sum payment in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-62-april-2022-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2008
… of the employee’s grade (based on the 04/01/2021 Salary Schedule) as of 03/31/2022; and Did not receive an … amount. Employees who are on a Voluntary Reduction in Work Schedule (VRWS) on 03/31/2022 receive the full LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsComptroller DiNapoli Releases Municipal Audits
… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … the production to the amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Statement on New York City Budget
… that it faces beginning in City Fiscal Year (CFY) 2027. For years, my office has identified budget risks associated … to the city’s stated budget gaps. I commend the mayor for taking the much needed step of publicly recognizing those … the full scope of these expenses in its Preliminary Budget for CFY 2027 next month. “As the federal and state budgets …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetTown of Danby – Audit Follow-Up (2022M-8-F)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … also did not maintain adequate supporting documentation for collections and complete monthly bank reconciliations and … includes the Town Supervisor. The Board is responsible for general oversight of the Town’s operations and finances. …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine … a cost-effective manner and ensure that claims are audited for accuracy and completeness. Background The District is … Board of Education (Board) that is responsible for the District’s educational and financial affairs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including manufacturer name, for 175 devices; and model information for 201 devices. Without recording device serial numbers and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentTown of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 totaled $137,792. Key Findings We found errors in … not submitted the required annual financial reports to OSC for the 2011 through 2013 fiscal years. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial