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Tuxedo Union Free School District – Financial Condition (2015M-360)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … $122.9 million. Key Findings Not all assets were recorded on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Walton Central School District – Financial Condition (2014M-118)
… District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Ulster – Town Assessor (2016M-361)
… Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were … is maintained. File the Transfer of Exempt Real Property forms for the four properties with exemptions that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … State Comptroller DiNapoli announced completed audits for Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met eligibility requirements and if the … To determine if the Division of Homeland Security and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsReal Property Dispositions
… the Port Authority of New York and New Jersey: evaluated properties that are not essential to its core mission, as … with it. We examined records of seven Port Authority properties that were disposed of during the audit period. The … ranged from $650,000 to $42.0 million for five properties. (One disposition was an exchange of properties …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Bolton Fire District Town of Deer Park East Bloomfield Fire District East BloomfieldHolcomb Fire Department City of Newburgh Rockland County Village of South Corning and the Village of Wurtsboro
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32XI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… or 131, is barred from bidding on, or being awarded, any public work contract or subcontract with the State, any municipal corporation or public body 2 for one year for each violation. The ban is … DEBARMENTS Contracting entities must ensure that for any public work contract subject to Article 8 of the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or contractor. This … CostSaving Ideas School District Auditing Roles Responsibilities and Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesUnified Court System Bulletin No. UCS-344
… by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in Bargaining Unit SK who reside within the zip codes as … for tax withholding purposes, and reflected on the 2024 Form W-2 (Wage and Tax Statement). Effective Dates: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial activities and preparing financial reports. The booking coordinator oversees hall rentals and certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mOpinion 89-32
… provisions of General Municipal Law, §801 (1986 Opns St Comp No. 86-7, p 11; 1979 Opns St Comp No. 79-146, p 28). We also note that a county … property, including a leasehold interest (see 1988 Opns St Comp No. 88-24, p 43; 21 Opns St Comp, 1965, p 319), if …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Agencies Bulletin No. 1907
… affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, … 457 and/or403(b) additional annual amounts allowed for employees turning 50, will be automatically processed … upon the employee’s date of birth entered in PayServ. For more information see Payroll Bulletin No. PIP-011 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemUtica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementCity of Rensselaer – Accounting Records and Reports (2023M-26)
… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … manner. Ensure accurate bank reconciliations are prepared on a monthly basis. Ensure monthly reports are provided …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… 1, 2016 through May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by an elected five-member Town Board. Budgeted … identify individual receipts when this information is not documented by computer. Ensure that tax collections …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131