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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned … In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into … Key Recommendations Review payroll processes for efficiency improvement opportunities. Work with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … monthly financial reports consisting of actual revenues and expenditures compared to budgeted amounts and distribute …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, distinct and separate … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Town of Schroeppel - Financial Records and Reports (2019M-187)
… the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances. … which are the Annual Financial Reports, were not filed on a timely basis. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by District … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… (Department) assets. Determine whether Town officials used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. Key Findings The Highway …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Greene County - Information Technology (2020M-38)
… County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded network user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… and District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through … average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Contract #C001204 – Electronic Fillable Form Creation & Hosting Services
… by the Office of the State Comptroller Issued August 21, 2025 The Office of the State Comptroller (“OSC”) is seeking … regarding this opportunity have been posted to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR … to Questions (to be posted on or about September 16, 2025) Note: documents will be posted in Adobe Acrobat PDF …
https://www.osc.ny.gov/procurement/contract-c001204Comptroller DiNapoli Releases School Audits
… electronic transfers. As a result, the treasurer and a payroll clerk processed electronic transfers without adequate …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0CUNY Bulletin No. CU-280
… Purpose To explain the agency procedures for reporting rate increases … increase period Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 2006. The new rates and other information are contained in a memorandum dated November 3, 2006 from Carmelo Batista, Jr. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-280-retroactive-salary-rate-increases-auto-mechanics-autoComptroller DiNapoli Releases Municipal Audits
… audits of the Barnard Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver … is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… related costs or the circumstances under which reserve funds will be replenished. Three of the district’s six …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Prevention Training (Suffolk County) None of the village’s 240 total employees and six elected officials were provided …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … revenues and realistic estimates for expenditures. As a result, the district has accumulated unrestricted fund … (13 percent) and has levied more taxes than were needed to fund operations during the 2013-14 through 2015-16 fiscal …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases October State Cash Report
… and use both responsibly to maximize the benefits for New Yorkers. Recent improvements in the state’s financial …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 2022
… State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the possible impact to paycheck distribution and release of direct deposit funds … passes and the Governor signs the 2022-23 State budget or a budget extender bill to provide for the continuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksComptroller DiNapoli Releases Municipal Audits
… of fuel usage documents were not completed or kept up to date by highway department personnel. In addition, town officials were only able to account for 12,571 gallons (29 percent) of fuel valued at … (Essex County) The board did not develop and manage a comprehensive investment program to ensure interest …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0