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Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not provide purchasing policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. … with approximately 1,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $38 … Key Findings Fund balance has consistently been used for operations and officials have consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… entered into deferred compensation agreements with former sanitation supervisors for which it had no legal authority to …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… training. 18 percent of the School’s enabled nonstudent user accounts were not needed, which created additional entry … the School’s network. Two of the three financial software user accounts unnecessarily had full access, and three individuals unnecessarily shared access to a user account with administrative permissions. As a result, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Benson – Financial Condition (2013M-77)
Town of Benson Financial Condition 2013M77
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… – pdf] Audit Objective Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured … Determine whether the Lewis County Industrial Development Agency LCIDA Board Board ensured staff …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mComptroller DiNapoli Releases Municipal Audits
… and leave time accruals. Also, the blank payroll check stock was not safeguarded because it was kept in an unlocked …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the Department over … today. “Ms. Simchik allegedly used Fire Department funds for her own entertainment betraying her community’s trust,” … protect public money. I thank the New York State Police for partnering with my office to hold her accountable.” New …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Comptroller DiNapoli Releases Municipal Audits
… Bend Fire District , Chenango County , Jefferson County Soil and Water Conservation District and the Village of … with the monthly treasurer’s report. Jefferson County Soil and Water Conservation District – Internal Controls Over … Great Bend Fire District Chenango County Jefferson County Soil and Water Conservation District and the Village of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… PayServ system but the payroll expenditures are passed on to the SFS through an automatic interface. Reports and data extracts of processed transactions are made available to agencies that require them. In the evaluation phase, the … and segregations. Management reporting allows agencies to monitor performance against their internal financial plans …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 and its financial plan for FY 2022–FY 2025 reflect a drastically improved short-term budget … New York Citys $986 billion executive budget for FY 2022 and its financial plan for FY 2022FY 2025 reflect a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetOverview – Membership and Enrollment
… Public officers are eligible for membership; however, contractors or consultants are not permitted to join NYSLRS. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Henrietta – Financial Management and Purchasing (2013M-208)
… 2013. Background The Town of of Henrietta is located in Monroe County. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… were under-estimated and expenditures over-estimated for all three fiscal years. The unrealistic budgets caused total …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… as fund balance, one-time State and federal funding and sale of property, to balance its budget. The City could … 2022-23 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment on a …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Fishkill – Fiscal Stress (2013M-188)
… years. The Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 million deficit at … sewer revenues were not sufficient to cover operating costs; and the town-outside-village general fund had a $2.4 … balance of funds intended for use in affordable housing trust fund were actually expended. Replace and use the funds …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of LaGrange – Selected Financial Activities (2013M-107)
… much as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than … that the clerks’ records have unique identifications as to who entered information. Ensure that the clerks document the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107