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State Comptroller DiNapoli Releases Municipal Audits

… of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of Franklin and the Town of … did not properly manage fund balance levels or ensure water rents and penalties were properly billed. In addition, … and did not keep bank statements on file. Erie County Water Authority – Information Technology (2018M-09) Authority …

https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits

Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)

… Fire Department was established in 1921 and provides fire protection and rescue operations to the Lakeville Number 2 Fire District (District) as well as the South Lima Fire Protection District as contracted by the District. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-over

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… totally approximately $62,500 for the 2012 fiscal year. Key Findings The Department has not adopted written …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial

West Seneca Fire District #6 – Financial Management (2013M-14)

… internal controls over District financial operations for the period January 1, 2009, through November 28, 2012. … Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was financed … cards and seek reimbursement from responsible officials for any personal, unauthorized or inappropriate activity. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

Argyle Central School District Internal Controls Over Payroll 2014M051

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051

What's New

… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …

https://www.osc.ny.gov/unclaimed-funds/reporters/whats-new

CUNY Bulletin No. CU-576

… of a pay period for employees on a current pay cycle, the payroll system does not take union dues or agency shop fees … paycheck. Questions Questions should be directed to the Payroll Deduction Mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-dues

Canton Central School District – Financial Condition (2013M-287)

… period July 1, 2011 through March 31, 2013. Background The Canton Central School District is located in St. Lawrence … Canton Central School District Financial Condition 2013M287 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

West Canada Valley Central School District – Access to the Student Information System (2016M-96)

… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … West Canada Valley Central School District Access to the Student …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-information

Indian River Central School District – Financial Condition (2016M-287)

… District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287

Opinion 95-25

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …

https://www.osc.ny.gov/legal-opinions/opinion-95-25

Batavia City School District – Financial Condition (2016M-160)

Batavia City School District Financial Condition 2016M160

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

State Agencies Bulletin No. 1195

… Purpose To provide agency procedures for processing the payments. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services BU02 … To provide agency procedures for processing the payments …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-out

City of Lockport – Budget Review (B22-1-8)

… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …

https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8

Rivendell School – Compliance With the Reimbursable Cost Manual

… 30, 2014, Rivendell reported approximately $7.5 million in reimbursable costs for the audited programs. In addition to the SEIT Program subject to our audit, … fiscal years ended June 30, 2014, we identified $536,449 in reported costs that did not comply with Manual …

https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manual

State Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … are not properly segregated. The treasurer is permitted to perform all financial duties with no oversight and, in … some instances, without a claims audit. District officials do not review bank statements and canceled check images or …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-audits

City of Troy – Budget Review (B18-5-8)

… through the proposed budget and instead will be financed by issuing debt. Five of the City’s six collective bargaining … the purchase of equipment and vehicles instead of relying on the issuance of debt to finance these purchases. City … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. …

https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8

Opinion 97-21

… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …

https://www.osc.ny.gov/legal-opinions/opinion-97-21