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Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the … June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and … operates four schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Livonia Central School District – Software Management (2016M-293)
… The purpose of our audit was to assess the District’s software management for the period July 1, 2014 through April … such as monitoring computer use and reviewing installed software, or include specific penalties for noncompliance. … officials and IT staff did not maintain a comprehensive software inventory of District-owned software programs and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Willsboro Central School District – Student State Aid (2023M-119)
… properly claimed State aid for special education students who received services in summer placements. Key Findings … properly claim State aid for special education students who received services in summer placements. As a result, as … education students. Provide oversight over the official who prepared and submitted State aid claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Guilford – Budgeting (2023M-144)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overFriendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Bradford Central School District – Financial Management (2016M-253)
… 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne … which operates one school with approximately 275 students, is governed by an elected five-member Board of Education. … last three years. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Monticello Central School District – Budgeting (2014M-97)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Corinth Central School District – Financial Condition (2015M-68)
… Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Bethpage Union Free School District – Leave Accruals (2015M-100)
… 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, … maintaining accurate leave records and ensure there is proper oversight over leave benefits. Consider using the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Canton Central School District – Financial Condition (2013M-287)
… budget and approved budget transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Town of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for … a population of approximately 2,600 residents. A project to redevelop commercial property in the Town cost … The facility opened in October 2012 but was forced to close 11 months later because utilities were turned off …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Town of Goshen – Police Payroll (2014M-244)
… 2012 through April 7, 2014. Background The Town of Goshen is located in Orange County and has a population of approximately 13,700. The Town is governed by an elected five-member Town Board. Budgeted … and work the required hours, and ensure that overtime is properly documented. Pursue the recovery of inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Comptroller DiNapoli Releases Municipal Audits
… for fees that the city has not previously assessed. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1914
… in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, with union dues withheld … NYSCOPBA membership dues for employees in Bargaining Unit 21 (Code 491) will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationDiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… Thomas P. DiNapoli. The total number of overtime hours worked also increased, continuing a trend that began in 2011. “State employees worked 16.8 million overtime hours last year, at a record cost of $716 million,” DiNapoli … three agencies accounted for 65.3 percent of the overtime hours, almost 11 million hours, and nearly 63 percent of the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearDiNapoli Announces Results of General Obligation Bond Sale
… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleFormer Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… public by stealing $95,000 in retirement funds. But his scam was exposed when our cross-check revealed he was double …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsState Agencies Bulletin No. 2198
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2023 Form W-2. Affected Employees: All employees who … The purpose of this bulletin is to inform agencies of the content information for the 2023 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023