Search
Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one without a cost recorded) were not inventoried. In addition, annual inventories were not conducted, new and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Afton Central School District – Fund Balance Management (2023M-18)
… exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board unnecessarily appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are … testing in accordance with New York State Department of Agriculture and Markets regulations and AML. Maintain a …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… included grocery, alcohol and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Chenango County – Court and Trust Funds (2025-C&T-2)
… trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets … trust funds for the period January 1 2023 through May 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53White Plains City School District – Financial Management (2020M-71)
… adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the District’s annual budget. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts discussed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Sherburne-Earlville Central School District – Financial Management (2024M-61)
… fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… District funds only as authorized by GML or other State statute. Discontinue the contract with the corporation in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Comptroller DiNapoli Releases School District Audits
… District officials could also save approximately $43,500 by providing select special education programs …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… district officials improperly appointed the purchasing agent as the property control manager, resulting in an … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden Central School District – Cash Management (Tompkins County) District … other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Police Bulletin No. SP-40
To notify the Division of State Police of the procedures for processing Productivity Bonus payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeOffice of Operations: 2024 Virtual Fall Conference
… procurement record will also be provided. Includes a Q&A panel. Presenters: Amanda Colomb, Danielle LaRose, Jami … and how they interact on a procurement. Includes a Q&A panel. Presenters: Christina Crasto, Ashley Markowski, Katie … documentation required to support invoices. Includes a Q&A panel. Presenters: Janel Carey, Sam Blumenthal, Alexis …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedState Comptroller DiNapoli Delivers Inaugural Address
… State Comptroller Thomas P. DiNapoli pledged to drive an agenda that helps everyday New Yorkers, holds government and … State Comptroller Thomas P DiNapoli pledged to drive an agenda that helps everyday New Yorkers holds government and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressOverview – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as …
https://www.osc.ny.gov/retirement/employers/partnership/overview