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Wyandanch Union Free School District – Budget Review (B25-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Beacon City School District - School District Website (S9-19-27)
… budget. Budget-to-actual results, all original budget detail, audit reports and corrective action plans (CAPs) in … Posting the budget-to-actual results, all original budget detail, audit reports and CAPs in an easily accessible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Island Trees Union Free School District - School District Website (S9-19-34)
… ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its resources to … a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … often did not document that prior approval was granted for overtime worked and that start and end times were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for … property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Allen – Town Clerk Collections (2024M-120)
… [read complete report – pdf] Audit Objective Determine whether the Town of … to the Supervisor on a weekly basis or provide a monthly report of amounts collected, as required. In addition, the Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… does not maintain running cash balances in the check book registers, maintain accounting records with cash … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156State Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Broome – Purchasing and Justice Court (2014M-255)
… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Agencies Bulletin No. 344
… Credit to file a new W-5 "Earned Income Credit Advance" certificate each year. The federal government provides a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue … employees eligible for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditState Agencies Bulletin No. 1881
… and New York City Education Board Retirement System (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, … each year and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount … Dates Effective Institution Paychecks dated January 14, 2020. OSC Actions OSC will update the Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did … of PE to students in grades K-4, and seven did not do so for grade 5. Auditors did find that all 10 districts met the requirements for students in grades 9-12, nine districts met grade 6 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… report on the company’s plan to reduce greenhouse gas emissions, New York State Comptroller Thomas P. DiNapoli … they prepare for future regulations that reduce greenhouse gas emissions.” The shareholder resolution called on the … actions the Company could take to reduce its greenhouse gas emission in connection with President Obama’s goal of an …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyV.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in … new budgetary program code, one transactional code will be set up as well. Agencies can request additional transactional … organizations and are intended to accomplish a similar set of recognizable objectives …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsComptroller DiNapoli Releases State Audits
… following audits have been issued: Office of Children and Family Services (OCFS), Controls Over Cash Advance Accounts … found that ESDC officials did not enforce several contract terms with some vendors. As a result, there is diminished … City Department of Finance, Controls and Accountability of Court, Trust and Bail Funds (2013-N-1) The Finance Department …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… Thomas P. DiNapoli. “The state’s procurement process is intended to ensure fair competition, guard against … group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … should have purchased items that met their needs first from preferred sources (which are established in state law), …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-money