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Adirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
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)
… years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key …
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)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments aggregating $2,484: …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… of the 2011 budget and a Board member provided a third version. All three versions were different and no one was …
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
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep … moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this … Pursuant to the State Finance Law 98 the State Comptroller shall invest and keep invested …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, … incentives provided to businesses. Middle Country Public Library – Treasurer (Suffolk County) The treasurer does not … board. In addition, the treasurer’s status, as either a library officer or independent contractor, is unclear. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … As a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective …
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
… associated with its agency. Department is required on all operating statement transactions. It is considered a … to agencies/entities to keep the values unique across the State. Each agency/entity has been assigned three unique … and is organized in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional …
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 file format requirements by conducting an end-to-end test. The test ensures the SFS can successfully receive the file, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsDiNapoli Honors Community Leaders During Italian Heritage Celebration
… Pope has been a community activist for over 30 years. He has spent many years developing the Westchester Italian … became a builder and contractor in Calabria, Italy. When he came to the United States, he became a licensed real estate broker in the state of New …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHenrietta FD – Audit Follow-Up (2021M-27-F)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … fund balance or reserve policies or multiyear financial and capital plans. The audit included four recommendations to …
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)
… The audit determined that the Board of Education (Board) and District officials did not effectively manage the … District levied more taxes than needed to fund operations and exceeded the 4 percent statutory limit by 26 percentage … officials made unbudgeted year-end transfers to reserves and the capital projects fund. The audit included six …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … The purpose of our review was to assess the Newark Valley …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even though the funds … account for town justice court revenue. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… unassigned fund balance has exceeded the statutory maximum for the past three fiscal years. The district also has three … County) Fuel purchases reviewed by auditors appeared to be for legitimate district purposes. However, district officials … did not complete the required tax exemption forms or file for proper refunds. Stockbridge Valley Central School …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State, as well as other outliers. Our analysis identified …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… that each financial system user is assigned only one username and password and has not designated someone … that each financial system user is assigned only one username and password and designate someone independent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-project