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Adirondack Central School District – Financial Condition (2016M-184)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.6 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Central Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … elected five-member Board of Commissioners. Expenditures for 2014 totaled approximately $19.4 million. Key Findings … leave records and, as a result, paid nine employees for unused sick and vacation days without authorization and …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… of floodwater and sediment damage. It is governed by a seven-member Board of Directors. District expenditures … The Assistant provided two versions of the 2011 budget and a Board member provided a third version. All three versions … former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXIV.3.A Overview – XIV. Special Procedures
… in this section of law. The Comptroller is responsible for the investment of State funds until they are needed to … of high-quality, short-term investments. It allows for separate accounting for individual fund receipts and disbursements AND the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… soon.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalConclusion – Travel and Conference Expense Management
The managers of each organization should implement controls that will minimize the risk of abuse or fraud occurring in travel and conference expenses
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories … ($1 million), water ($300,000) and sewer ($400,000) funds. Key Findings Village officials did not seek …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Comptroller DiNapoli Releases Municipal Audits
… Development Agency , Middle Country Public Library and Otsego County . “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/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for employees in the collective bargaining agreements, valued … to track their time worked or to submit leave requests for taking time off, and the Council did not approve all …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… all agencies will be able to access the complete list of Department codes in the SFS. In general, Department is … values. The Department Naming Standard leaves a total of five ranges in a row for each non-Executive Constitutional … ranges by agency/entity can be found in Appendix A of the COA Handbook. The Statewide Department Reporting Tree can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… The Statewide Financial System (SFS) supports the transfer of financial information from … agency system electronically transmits data to the SFS and the SFS creates data extract files to send back to …
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, … Meucci Lodge #213, Order Sons and Daughters of Italy in America. Capicotto became a builder and contractor in …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHenrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial … The Board appoints a Treasurer who acts as the District’s chief fiscal officer and is responsible for receiving and …
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)
… [read complete report - pdf] [read 2022 report - pdf] Purpose of Review The purpose of our … – Financial Condition (2022M-152), released in November 2022. The audit determined that the Board of Education … District Financial Condition 20252 released in November 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… February 28, 2014. Background The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization … County. The Company contracts with the Town to provide fire protection services to its residents. Revenues for 2013 … annual report for the Board’s review. … Westerlo Volunteer Fire Company Cash Disbursements 2014M179 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Special Disability Benefits – Career Plan
… or hepatitis after contact with members of the public. Firefighters who are permanently disabled by heart …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsState Agencies Bulletin No. 1170
… 9, 2012 (Institution) Background NYSCOPBA membership dues for those affected by the contract agreement for 2012 will increase as follows: Bargaining Unit Biweekly … OSC will automatically increase the biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53