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State Comptroller DiNapoli Releases Municipal & School Audits
… were adequately accounted for, recorded and reported. As a result, the company had an increased risk of theft, waste and … partially implemented all three recommendations. As a result, the district’s network continued to have increased …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… town assessor did not properly grant and monitor property tax exemptions. As a result, property tax reductions totaling $13,176 were granted to the owners of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and the board did not ensure an annual audit was completed for the departments that received and/or disbursed funds. … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… issued. Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure online banking access was limited to board-authorized users because no one …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Franklin , Fulton Public Library , City of Hornell , Lima Public Library , Newark Housing Authority , City of Olean , … financial reports with the town clerk or OSC. Fulton Public Library – Cash Receipts and Disbursements (Oswego …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… check images to ensure they agreed to the board-approved abstract. Brocton Central School District – Financial … claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsAccess Requirements for Retirement Online Pages and Notifications – When Employees Retire
… Administrators at your organization are responsible for reviewing and updating contact information and security roles for individuals who need to submit information to NYSLRS when … Reporting Submitter Employer Reporting Uploader Note for State Agencies: The Employer Reporting Submitter and …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsLong Lake Central School District – Capital Project (2021M-183)
… and claims monitored and accounted for its 2021 capital project project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Town of Albion – Financial Management (2021M-29)
… could deplete fund balance in the general town-wide fund by the end of 2024. The Board did not adopt a written … that help ensure recurring expenditures are financed by recurring revenues. Adopt a written multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Annual financial reports, known as the annual update document (AUD), were not filed with the Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Watertown Fire District – Procurement (2022M-155)
… of Fire Commissioners (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases … District officials did not: Use a competitive method to procure professional services and insurance coverage from …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Owego - Water Fund Operations (2021M-205)
Determine whether Town of Owego Town officials provided adequate oversight of water fund operations
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Wyoming Central School District – Professional Services (2020M-152)
… used a competitive method to procure professional services and entered into written agreements with service providers. Key Findings District officials did not … always use a competitive method to procure professional services or enter into written agreements with service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … District officials did not accurately pay tuition for foster care students enrolled care students enrolled at other … Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPortville Central School District - Financial Management (2018M-245)
… $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as of … to reasonable levels and use reserves in accordance with applicable statutes. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Fredonia Central School District - Financial Management (2018M-33)
… [read complete report - pdf] Audit Objective Determine whether the Board and District … fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Canaseraga Central School District - Financial Management (2019M-104)
… Key Findings The Board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Genesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… School District (District) officials properly calculated employees’ leave accruals and accurately paid employees’ separation payments. Key Findings Officials did … School District District officials properly calculated employees leave accruals and accurately paid employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Niagara County Industrial Development Agency Project Approval and Monitoring 2015M93 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project