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Mineola Union Free School District – Financial Condition Management (2021M-44)
… As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … back, at June 30, 2020, unassigned fund balance increased to approximately 13 percent or about nine percentage points …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mPlainville Fire District – Board Oversight (2021M-91)
… complete report - pdf ] Audit Objective Determine whether the Plainville Fire District (District) Board of Fire … that allowed the District Treasurer (Treasurer) to pay all recurring expenditures without the Board’s prior review … were audited each year, as required. Audit and approve all claims prior to payment when required. We tested claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Otselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not … totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Pitcairn – Claims Auditing (2024M-69)
… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69State Agencies Bulletin No. 1585
… OSC Actions OSC will enter general comments (OSC WC or OSC TaxAud) stating the year of the deficiency, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasOpinion 99-5
… the treasurer of the cooperative library system. 24 Opns St Comp, 1968, p 914; 23 Opns St Comp, 1967, p 731; and 23 … improvement in library services (26 Opns St Comp, 1972, p 62). The amount paid under the contract, as required by … this opinion, we note that certain of this Office's opinions rendered prior to 28 Opns St Comp, 1972, p 62, …
https://www.osc.ny.gov/legal-opinions/opinion-99-5State Comptroller DiNapoli Releases Municipal Audits
… 2015 tentative budget complies with the property tax cap levy limit. Town of Edinburg – Justice Court Operations … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsMembership Milestones for Employees’ Retirement System (ERS) Members
… Contents on the left or scroll down to see how your years of service affect your retirement benefits. For specific … job-related death and disability benefits. After 1 year of service credit, you are covered by a non-job-related death benefit. With 5 years of service credit, you become vested and are entitled to a …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… to 25 component school districts. BOCES is governed by a nine-member Board of Education elected by the boards of the component districts. BOCES’ 2015-16 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesChappaqua Central School District - Fixed Assets (2022M-186)
… officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all disposed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… card charges without knowing what was purchased or whether the charges were for appropriate School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or did … policies or adopt a written credit card policy. Ensure all credit card charges are adequately supported before …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Johnstown – Financial Management (2020M-134)
… information to monitor the City’s financial condition, and does not know the City’s current financial condition. The …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Lyme Central School District – Financial Management (2024M-87)
… officials: Overestimated budgetary appropriations by an annual average of $918,000 (12 percent) from 2020-21 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time … in a statute is preceded by specific phrases which are all of the same nature, the general term must be limited to … precede the term "sums" in section 37.00(a)(3) and all connote to varying degrees an involuntary payment made to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… from other funds were not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152State Comptroller DiNapoli Releases Municipal & School Audits
… did not always conduct a proper audit of claims prior to payment. Furthermore, the board did not ensure the … were properly supported and audited and approved prior to payment. Rotterdam Fire District Number 7 Schonowe – Claims …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance … for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does … that: Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178