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Moriah Central School District - Cash Management (2019M-65)
… earnings were maximized. Had officials invested idle funds in a financial institution with higher available interest … funds for investment. Ensure idle funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Compliance With the Enough is Enough Act
To determine if the State Education Department and Division of State Police are complying with the requirements under the Enough is Enough Act
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actRed Hook Central School District – Inventories (2023M-133)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account for … did not adequately monitor and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Pembroke Central School District - Investment Program (2023M-130)
… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … other legally permissible investment options prior to our audit commencing. Annually review and re-adopt the … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130New York Mills Union Free School District – Financial Management (2016M-107)
… November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown … New York Mills Union Free School District Financial Management 2016M107 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107State Comptroller DiNapoli Releases Audits
… did not always seek competition for professional services in accordance with district policy. As a result, services may not have been procured in the most economical manner and in the best interest of the taxpayers. District officials …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts … and code of ethics, which suggest that Board members may have an interest in certain transactions with the School, … Municipal Law (GML). The Board and School officials have not implemented appropriate information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22State Comptroller DiNapoli Releases Municipal & School Audits
… by the executive director or the board treasurer as required by school policy Scarborough Fire District – Board … of ethics, investment policy or procurement policy, as required by state law. They did not develop and adopt written … competitive process before procuring professional services from two vendors totaling $38,873. Officials did not obtain …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-190
… Tech Earnings Program Description NTI Annual Theatre Tech Lo 1 NU NTI HTI Hourly Theatre Tech Lo 1 NU HTI NOTE: A list of the new Earnings Codes for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andHerricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Comptroller DiNapoli Releases School Audits
… District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsArea #6 – Patch Management – Information Technology Governance
… Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementTown of Sanford – Claims Audit Process (2021M-189)
… Town Law Section 118. Town officials may have saved $5,010 in fuel costs if they had used the State contract pricing … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189State Agencies Bulletin No. 1377
… Inbound and Outbound file interfaces to and from PayServ test environments to reflect the conversion from legacy cost … The accounting, reporting and payroll distribution test data for employees paid through PayServ Background Over … Agencies will be able to compare data from the PayServ test environments and the SFS Business Process Test …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialLength of Service Award Programs (2014-MS-1)
… GML establishes the activities that can be included in the point system and specifies the maximum number of … we audited did not adopt LOSAP point systems that were in compliance with GML and one Sponsor applied its point system in a manner that was inconsistent with GML. As a result, 14 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1