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Somers Central School District – Fixed Assets (2016M-74)
… fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $87 million. … controls over assets or how to maintain records for assets. Not all assets listed as disposed of had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie … that appropriate unexpended surplus funds that will not be used. Develop a plan to use the surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Morrisville-Eaton Central School District – Online Banking (2017M-98)
… School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… adopted structurally balanced budgets nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not developed a multiyear financial plan. The District has not taken …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… Purpose of Audit The purpose of our audit was to review the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. … 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal year totaled approximately $8.1 … pay related expenditures and did not reevaluate the need for the substantial balance in the reserve at the end of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the … that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. … its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionLewiston-Porter Central School District – Financial Condition (2014M-202)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 6, 2014. Background … with approximately 2,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million. … depleted. The District realized negative budget variances for revenues from fiscal years ending 2011 through 2013 and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, … procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, purchasing, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… $24.7 million. Key Findings The Board did not adopt a reserve policy that established reserves to be used, how they would be funded and when they would be used. The … a reserve policy that establishes reserves to be used, how they will be funded and when they will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFranklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … approximately 690 students. General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether … purchases totaling $9,078. Key Recommendations Determine why the Justice’s cash exceeds known liabilities and remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeArchived Data and Publications
… 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 All Data Worksheet in Excel: 2012 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCity of Middletown – Payroll and Leave Benefits (2024M-26)
… complete report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Oil Spill Fund
… Spill Fund plays many roles, its priorities are to: pay for spill clean-up costs when the responsible party (spiller) doesn’t; compensate spill victims for their financial losses when the spiller won’t; and seek reimbursement from spillers for oil spill cleanup costs. Oil Spill Hotline …
https://www.osc.ny.gov/about/oil-spill-fundComptroller DiNapoli Releases Municipal Audits
… St. Johnsville , Uniondale Public Library , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-298
… SN, DR, S9, SR, or SY who meet the eligibility criteria on 04/01/2021 may be eligible to receive the 2021 Longevity … various agreements between the Unified Court System of the State of New York and the affected bargaining units … in the employee’s taxable gross subject to employment taxes and income taxes. Federal, State and New York City …
https://www.osc.ny.gov/node/126261