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North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations … through 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… list up-to-date when computers were deployed to various locations or when they were disposed of. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesJefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … and no amount of appropriated fund balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. Because the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The Business Manager has full administrative rights to the District’s … review of journal entries prepared by the Business Manager. System administrator responsibilities should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … included signatures from the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial management practices for … The District did not use any appropriated fund balance to finance operations, resulting in unrestricted fund balance … adopt a written reserve policy and three reserves appear to be overfunded. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368West Babylon Union Free School District – School Lunch Operations (2016M-243)
… elementary schools, which offer breakfast, lunch and à la carte foods to approximately 4,000 students and 1,050 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for … 2014. Background The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mTown of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Copiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks … check signature policy to require the Treasurer to sign all checks in compliance with Education Law. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Village of Medina – Ambulance Service Billings (2014M-326)
… The purpose of our audit was to review ambulance service billing procedures for the period January 1, 2011 through … types indicated by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Accounts Payable Advisory No. 21
… related to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsComptroller DiNapoli Releases Municipal Audits
… Alb Co Dept of Weights Measures Allegany Co Carle Place Water Dist Circleville Fire Comp Vil of … Corners Vol Fire Comp Humphrey FD Livonia Hook Ladder Co 1 McConnellsville FD Putnam Co Vil of Speculator Vil of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Agriculture and Markets: Oversight of Industrial Hemp (2018-S-32) The … when reviewing applications, conducting inspections, and sampling plants. The department inspected only 57 percent … A review of four sampled providers’ security expenditures alone identified nearly $2.2 million in insufficiently …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , Village of Malverne , Village of Pelham , Rochester Land Bank Corporation , Schroon Lake Fire District , Village … that affected individuals may not be notified. Rochester Land Bank Corporation – Monitoring Subcontractor Performance (Monroe County) Land bank officials monitor the number of homes rehabilitated …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Overtime Limits – Enhanced Reporting
… The ERS overtime limit is a set dollar amount for each calendar year. Therefore, once you report using enhanced, the … automatic capping feature is in effect for calendar year 2026 and Retirement Online will automatically notify you when … capping feature will be in effect for calendar year 2027 . See what you need to do while automatic capping is not …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… to have one of the highest return-to-office rates among all industry sectors in the city. In 2022 (the most recent …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… food totaling approximately $1,300 for a private, personal event. Without the superintendent’s involvement, the manager … BOCES. Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (Erie County) District officials … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits