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Comptroller DiNapoli Releases School District Audits
… have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) Claims totaling more than $6.1 million were paid before the … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0County of Cortland – Departmental Operations (2013M-157)
… December 12, 2012. Background Cortland County is located in central New York State and has a population of … and incurring an average of more than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a … year depending on the number of additional officers hired in the jail and road patrol. The County is not imposing …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Vestal Central School District – Fund Balances (2017M-91)
… consistently overestimated expenditures and appropriated fund balance that was not used. Three of the District’s … have adequate support and plans for the balances. Total fund balance has increased by $6.3 million (38 percent) to … $22.6 million from 2013-14 through 2015-16 and unassigned fund balance significantly exceeded the statutory limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91East Quogue Union Free School District – IT Asset Management (S9-22-8)
… Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory … complete and include the detail necessary to adequately track and locate IT assets. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Saratoga Springs City School District – Procurement (2023M-25)
… [read complete report – pdf] Audit Objective Determine whether Saratoga … requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chappaqua Central School District - Fixed Assets (2022M-186)
… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… complete report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Somers – Justice Court (2013M-198)
… 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is governed by the Town Board which comprises the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Fleischmanns – Water Fund (2013M-151)
… The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… after retaining a reasonable amount for the next year. Appropriated more fund balance to finance operations …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … and Wayne County) District officials did not ensure that the district’s network access controls were secure. Officials … officials. Protecting IT assets becomes more critical as the district moves to increased reliance on a remote learning …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… receivables for parking offenses for the period June 1, 2011, to May 31, 2012. Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The … and small claims cases. The Justices are responsible for all Court operations. During our audit period, the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Henrietta Fire District – Financial Condition (2021M-27)
… and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real … 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Dayton – Audit Follow-Up (2019M-221-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not properly … Fund Balance Management 2019M221 released in January 2020 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fInvestment Advisory Committee
… Committee advises the Comptroller on general investment issues. The Investment Advisory Committee reviews the … Comptroller advises the Comptroller on general investment issues …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Berkshire Fire District – … if property values do not increase. Find out how your government money is spent at Open Book New York . Track … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village … [pdf] NYSLRS Employer Web Portal - Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For more detailed …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportGet Help
… Filing System VendRep System - Enroll Now Proceed to Login … Information on where to get help related to Online Services …
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