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Hammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70City of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Newfield Central School District – Financial Condition (2013M-238)
… Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. … a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, … Pine Bush Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationOswego County – County Bridge Maintenance (S9-13-8)
… 31, 2011. Background The County covers 952 square miles and has approximately 122,000 residents. The County is … Highway Department is responsible for the maintenance and monitoring of bridges. This department includes a Highway Superintendent and a professional engineer who are directly involved with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… that they did not need to fulfill their day-to-day job responsibilities. Although the District’s technology … access rights (administrative rights) to the financial application, we found that the School Business Executive has … cash receipts with personal checks. Evaluate employee job descriptions and assign user access rights to match the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of New Berlin – Ambulance Company Loan (2013M-22)
… using Federal grant monies from one or more federal HUD programs. We have been informed by the United States Department of Housing and Urban Development (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. The Board believed that …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22State Comptroller DiNapoli Releases Municipal Audits
… or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, auditors found the town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… action, the agency must return the employee to the payroll using an Action of RFL (Return from Leave) or REH …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservCity of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of … P DiNapoli today announced his office completed audits of the Clarence Fire District Town of East Hampton Town of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… [read complete report – pdf] Audit Objective Did the Caneadea Fire … (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate … Audit Area A fire district’s treasurer should record and report financial transactions in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Comptroller DiNapoli Releases School Audits
… Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon Central School … Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School District …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDepartment of Transportation Bulletin No. DOT-38.1
… response payment to eligible employees at the end of the season. Effective Dates Payment may be made beginning in Pay … who are currently inactive but were active during the season, agencies must submit the following information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-381-2021-call-out-response-payment-fiscal-year-2020-2021Department of Transportation Bulletin No. DOT-38
… by Payroll Bulletin No. DOT-38.1 . Purpose The purpose of this bulletin is to provide the Department of Transportation instructions for processing the 2021 … Call-Out Response Payment. Affected Employees Employees of the Department of Transportation in the Operational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-38-2021-call-out-response-payment-fiscal-year-2020-2021Department of Transportation Bulletin No. DOT-40
… to provide the Department of Transportation instructions for processing the 2022 Call-Out Response Payment. Affected … the Civil Service Employees Association (CSEA), provides for a call-out response payment to eligible employees at the … Eligibility Criteria: In recognition of the necessity for employees of the Office of Transportation Systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Comptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Dairy Inspections (2014-S-16) The department … overpayments identified. Department of Labor: Amusement Park and Fair Ride Safety (2014-S-47) Auditors conducted site visits at 53 …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… review bank and investment statements and canceled check images. The board also did not obtain an annual independent …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1