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Union-Endicott Central School District - Noninstructional Overtime (2018M-201)

Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees.

https://www.osc.ny.gov/files/local-government/audits/pdf/union-endicott.pdf

Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)

… Board has adopted purchasing and code of ethics policies, it has not adopted an investment policy, as required by …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… budgets with reasonable estimates and reserves were used for their intended purposes. Key Findings District officials … unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the … was not used, the recalculated unrestricted fund balance for fiscal years 2014-15 through 2018-19 ranged from 7 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Town of Freetown - Records and Reports (2018M-213)

… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The … update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor … Town officials did not provide a written response for this report. … Determine whether the Supervisors maintained …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1

Town of Springfield – Accounting Records and Reports (2020M-175)

… accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain … of, the Supervisor’s records and reports, as required. Key Recommendations Prepare monthly bank reconciliations, …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)

… for the 2012-13 fiscal year are about $4.4 million. Key Findings We reviewed four resident school district bills … school year and the reconciliation appeared reasonable. Key Recommendation There are no recommendations for this …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256

Accounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75

This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.

https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdf

Inlet Common School District – Claims Processing (2023M-180)

Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdf

City of Troy – Budget Review (B19-5-8)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Glens … and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits

Town of Broadalbin - Records and Reports (2018M-63)

… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)

… and remediated all water outlets that would have required it. This occurred because District officials did not include …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25

Pandemic Planning and Care for Vulnerable Populations

… employment, day services, and housing, directly through State-operated programs and through a network of private … guidance and best practices to both its own staff at State-operated facilities and voluntary agency staff. One … OPWDD and its network of voluntary agencies. As per State and federal regulations, voluntary agencies are …

https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populations

State Comptroller DiNapoli Releases Municipal Audits

… authority did not have adequate online banking agreements. Find out how your government money is spent at  Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services

… government financial records, track state contracts, and find commonly requested data. … New York students with …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-services

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $189,933 for the 2012 fiscal year. Key Findings The Board needs to … audited at a subsequent Board meeting. Document approved salary rates in the minutes, require a time sheet to be …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases

… be protected by school districts,” said DiNapoli. “Each of the districts identified in this audit should take the simple and immediate steps necessary to improve their … over personal, private and sensitive information. In the meantime, I have directed my audit division to expand the …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databases

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … generated by sales. Wappingers Central School District – Fuel Accountability (Dutchess County) Despite the use of a … As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For …

https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits