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Bradford Central School District – Financial Management (2016M-253)
… have not adopted realistic budgets or effectively managed fund balance and, despite the significant amount of … the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. When unused … planned use of fund balance to avoid levying taxes at a level greater than needed. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Recruitment Events
… Meet with representatives from the Office of the New York State Comptroller at an event in your area …
https://www.osc.ny.gov/jobs/eventsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lee – Financial Management … establish two capital reserve funds. Spencerport Central School District – Employee Benefits (Monroe County) District … a total of $1,715 for unused leave. Manhasset Union Free School District – Non-Payroll Disbursements (Nassau County) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Berkshire , Chestertown Fire District , Town of DeKalb , Town of Hartford , Town of Taylor and the West Hempstead Water District . "In today's fiscal climate, budget … P DiNapoli today announced his office completed audits of Town of Berkshire Chestertown Fire District Town of DeKalb …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1998
… the completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … not make any changes to the FY 2022 Department Budget Table USA rows on or after March 24, 2022 until the April … not make any changes to the FY 2022 Department Budget Table USA rows on or after March 31, 2022 until the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionAlbany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … software installed on Albany Water Board AWB computers and mobile devices is appropriate and necessary …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… agency must process a payment that uses the MSC01 Business Unit coding, the agency must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should … agency must process a payment that uses the MSC01 Business Unit coding the agency must use its own Business Unit code on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… of the State, distinct and separate from the Towns of Liberty and Bethel, and is located in Sullivan County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedCity of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately … City of Troy Financial Condition 2015M185 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Tully Central School District – Financial Management (2016M-359)
… and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Carthage Central School District – Financial Condition (2014M-138)
… in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Sochi Olympics Follow-up Letter
etter to corporations that failed to respond to earlier request that they use their influence to ensure the protection of human rights.
https://www.osc.ny.gov/files/press/pdf/sochi-olympics-follow-up-letter.pdfComptroller DiNapoli Releases School Audits
… office completed audits of the Cincinnatus Central School District , Johnsburg Central School District , Lewiston-Porter Central School District , Northport-East Northport Union Free School … completed audits of the Cincinnatus Central School District Johnsburg Central School District LewistonPorter …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Ellicot , Geneva Housing Authority , Town of Hadley , High Falls Water District , Town of Leicester , City of Newburgh , Niagara County Court and Trust , Village of Scottsville and … of controls over the board’s claims auditing process. High Falls Water District – Water Fees (Ulster County) The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Rochester Academy Charter School – Purchasing (2013M-144)
Rochester Academy Charter School Purchasing 2013M144
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Mount Morris – Justice Court (2012M-129)
… Court assets to known liabilities. One Justice failed to close his bank account as required when he resigned. Key … unexplained balances remitted to OSC JCF. Take action to close the former Justice’s bank account and any unidentified …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Real Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been consistent in how it reports disposals of real property. NYPA does not regularly review its real estate …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolio