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Monticello Central School District - Fund Balance Management (2020M-2)

… surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Town of Patterson - Information Technology (2020M-37)

… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Town of Yorktown - Information Technology (2020M-16)

… [read complete report - pdf] Audit Objective Determine whether officials …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

Honeoye Central School District - Information Technology (2019M-9)

… with the District’s policies related to personal use of IT assets. Provide periodic IT security awareness training … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Oceanside Union Free School District – Monitoring Internet Use (2022M-195)

… confidentially to officials, we found that: Six of 40 employees used District computers to access websites, … email, online gaming and social networking, in violation of the District’s AUP. Internet browsing increases the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Village of Potsdam – Financial Condition (2017M-61)

… 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately … Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase fund balance to the …

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61

Greece Central School District – Retiree Health Insurance (2016M-54)

… Purpose of Audit The purpose of our audit was to review the District’s records and … The Greece Central School District is located in the Town of Greece, Monroe County. The District, which operates 17 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… Purpose of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. Background …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213

Mount Morris Central School District – Online Banking (2022M-99)

… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key … our comments on certain issues raised in the District’s response. … Determine whether the Mount Morris Central …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99

Green Island Union Free School District - Separation Payments (2019M-55)

… separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

Altona Fire District – Claims Auditing (2016M-162)

… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget

… New York State Comptroller Thomas P. DiNapoli released the following … to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned about the out-year budget gaps of …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budget

Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today … for special events, memberships and sponsorships. Central New York Regional Transportation Authority: Selected Aspects …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-audits

SUNY Bulletin No. SU-300

… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the … (SUNY), authorizes the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage … Suffolk or Westchester Counties)  $12.50 *The increase to $14.00 for employees whose job location is within the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employed

State Comptroller DiNapoli Releases Municipal & School Audits

… she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … also erroneously reported an additional 392.54 days worked to the New York State and Local Retirement System. The release of this report was held due to the findings being referred to outside law enforcement for …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Audits

… with the quality of the data the department relies on to administer the state’s weights and measures program. In a … Auditors also found about $5.1 million in expenses charged to the program that did not appear to be related to waste tire abatement or other waste …

https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … that did not comply with the 4 percent statutory limit for the past three fiscal years. When adding back unused … overtime procedures. Auditors examined records relating to 346 overtime hours ($14,871) worked by the 10 custodial …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0