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XIV.3.A Overview – XIV. Special Procedures
… and in some cases, non-appropriated payments. The Short Term Investment Pool (STIP) is comprised of all the … Cash Management Division and is comprised of high-quality, short-term investments. It allows for separate accounting for … of the funds within the State’s GCA for the purposes of short-term investments. The STIP investment objective is to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewComptroller DiNapoli Releases Municipal Audits
… of the Clifton Park Water Authority , Cortland County Industrial Development Agency , Middle Country Public Library … or properly secured prior to deposit. Cortland County Industrial Development Agency – Project Management Agency … audits of the Clifton Park Water Authority Cortland County Industrial Development Agency Middle Country Public Library …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Honors Community Leaders During Italian Heritage Celebration
… for their contributions to New York: David Anthony Pope, president and CEO Generoso Pope Foundation, a … to expand their knowledge of Italian history. Anthony L. Capicotto , past venerable, Antonio Meucci Lodge …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationExamination of Travel Expenses
… official station will normally be the employee’s main place of business (i.e., the place where the employee … for the employee to commute between his residence and his main work location. Department officials informed us that on May 8, 2017, the employee’s assignment ended at his main work location. We confirmed the employee’s official …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesFuel Purchases
… To determine whether the whether the Rochester-Genesee Regional Transportation Authority (Authority) is purchasing … through March 31, 2014. Background The Authority’s eight regional subsidiaries provide public transportation services … and a private company to supply fuel to its six other regional subsidiaries. The Authority spent over $7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesWellsville Central School District – Financial Management (2017M-159)
… unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from … level and have not used funds from the retirement contribution reserve as budgeted. Key Recommendations Ensure … at a level greater than needed and that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury 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)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… Business Office staff did not consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal … relied on transactions that have not been recorded by the bank or in the District’s books, known as reconciling items, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Adirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
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)
Software Management 2015MR3
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Shandaken – Payroll (2013M-201)
Town of Shandaken Payroll 2013M201
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)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial … 1, 2014 through December 31, 2014. Background The Town of Hempstead Sanitary District No. 1 is located in the Town … Town of Hempstead Sanitary District No 1 Selected Financial …
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)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality … Jefferson County Soil and Water Conservation District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage 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 for the period June 1, 2012 … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Hilton Central School District – Audit Follow-Up (2022M-200-F)
… School District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report … Central School Districts Districts progress as of August 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May … The purpose of our review was to assess the Newark Valley Fire Districts District progress as of September 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) … The purpose of our review was to assess the Henrietta Fire Districts Districts progress as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-f