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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve … Steuben Counties. The District is governed by the Board of Education composed of five elected members. The District's …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Genesee Falls – Fiscal Stress (2013M-146)
… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board … the highway fund experienced unplanned operating deficits in 2011 and 2012 of $49,263 and $71,979, respectively. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… manner. Perform a thorough audit of the Court records on an annual basis. Contact the Office of Court Administration to determine what to do about the pending tickets and whether the oldest ones are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Vestal Central School District – Financial Condition (2014M-08)
… School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… of the Department of Health’s progress to see if they have made critical changes. New York must learn from the … will examine the extent to which these recommendations have been acted on. 2022 Audit Use, Collection, and Reporting of Infection …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresStamford Central School District – Fund Balance Management (2022M-199)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Owasco – Real Property Tax … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsReview of Credit Card Expenses at Finger Lakes DDSO
… Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and guidelines (collectively, New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is responsible for coordinating services for approximately 1,500 persons …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoElwood Union Free School District – Electronic Transfers (2014M-133)
… year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to … any of the electronic transactions. The District did not have a written confirmation for 47 of 98 transfers processed, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… $31.46 million. Key Findings District officials have not developed a formal, documented multiyear capital … the individual reserve funds; District officials also have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Falconer Central School District – Financial Management (2016M-146)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… pdf] Audit Objective Determine whether Jericho Union Free School District (District) officials helped safeguard personal, … office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … protection services to the residents of the Altona Fire District, is governed by 13 officers elected by Company … between Company bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mMiller Place Fire District – Credit Cards (2024M-58)
… of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the … District officials generally agreed with our findings and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetState Police Bulletin No. SP-101
… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees … Unit 62 Effective Date(s) Payments may be submitted for Pay Period 4L/5C, paychecks dated June 14, 2007 … or obtain one of the following degrees are eligible for a lump sum Education Payment in Fiscal Year 2007-08. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-101-education-payment-employees-represented-police-benevolent-associationState Agencies Bulletin No. 1050
… Purpose To inform agencies of the 2011 tax related changes Affected … share of social security tax withholdings has been reduced to 4.2%. The employer tax rate remains 6.2% and the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1050-summary-tax-related-changes-tax-year-2011NY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… fellow Wells Fargo shareholders urging them to support his call for the bank to provide a report detailing the company's … … New York State Comptroller DiNapoli trustee of the NYS Common Retirement Fund has written to fellow Wells Fargo …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-program