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Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … amount allowed by statute in each of the past three years. While the District’s unexpended surplus exceeded the … amount of the District’s unexpended surplus funds complies with the statutory limit. … Central Islip Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Comptroller DiNapoli Releases Municipal Audits
… – Water Charges (Saratoga County) Authority officials did not establish an adequate system of internal controls over … reviewed the billing registers and cash collections were not deposited in a timely manner or properly secured prior to … Library – Treasurer (Suffolk County) The treasurer does not maintain any accounting records or prepare and submit …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Village of Allegany – Vehicle Fuel (2012M-308)
… sewer ($400,000) funds. Key Findings Village officials did not seek competition when purchasing vehicle fuel as required … transactions or identify the purchaser. Officials did not maintain diesel fuel inventory records. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… balancing with other state and local funding needs and available resources, now and into the future. The Governor’s …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… transactions. It is considered a statewide ChartField and has been configured under the SHARE SetID, which means … Department Reporting Tree can also be found on SFS Coach and is organized in the following manner: Level 1: Total … Department Level 4: Total Agency/Entity Levels 5 and Below: Agency/Entity organization concepts All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesConclusion – Travel and Conference Expense Management
… questionable or possibly fraudulent expenses to occur and not be detected. The managers of each organization should … expenses. Some of the more significant types of controls available to management have been discussed in this guide. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … Monroe County. The District, which operates 10 schools with approximately 3,600 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andAdirondack Central School District – Financial Condition (2016M-184)
… February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin … million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Software Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community … on College computers, including gaming, instant messaging, golf management and couponing programs as well as a virus. …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3State Agencies Bulletin No. 338
… PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade. Affected … for reviewing and renaming queries so that they will be available after the payroll upgrade. The next step in the … PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeSchool Districts’ Energy Performance Contracts (2015-MR-1)
… [read complete report - pdf] We also released five letter reports to the … contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Skaneateles Central School District – Records and Reports (2015M-154)
… The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in Onondoga County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Roxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207North Colonie Central School District – Claims Processing (2013M-9)
… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … supported and that goods and services have been received in the amount and price as ordered prior to payment. We … them to see if they were properly supported and audited in a timely manner. All of the 45 claims tested were audited …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… agency systems that provide critical functionality not available within the SFS. Bulkload transaction files must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsDiNapoli Honors Community Leaders During Italian Heritage Celebration
New York State Comptroller Thomas P DiNapoli hosted a reception in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHenrietta FD – Audit Follow-Up (2021M-27-F)
… determined that the Board of Commissioners (Board) did not effectively manage the District’s financial condition and … taxes were levied than needed. Additionally, the Board did not adopt budgeting, fund balance or reserve policies or … were partially implemented, and two recommendations were not implemented. … The purpose of our review was to assess …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… - pdf] Purpose of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) … As a result, the District levied more taxes than needed to fund operations and exceeded the 4 percent statutory limit … District officials made unbudgeted year-end transfers to reserves and the capital projects fund. The audit included …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fState Agencies Bulletin No. 1989
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at … Housekeeper 003189 3004000 Janitor 003207 3016000 Lic Mstr Soc Wrkr 1 019228 8156100 Lic Mstr Soc Wrkr 2 018994 8156200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certain