Search
Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the … The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the … operates six schools with approximately 4,500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardHarpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. … did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261East Hampton Union Free School District – Financial Software User Access (2016M-340)
… through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton … with system administrator rights. … East Hampton Union Free School District Financial Software User Access 2016M340 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMonticello 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-97Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. Background … The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk … by the credit card policy. … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31State Comptroller DiNapoli Releases Municipal Audits
… Franklin Square Public Library – Claims Audit (Nassau County) The board does not audit library claims prior to … of a local hardware store, had a prohibited conflict of interest. She received a direct or indirect monetary benefit … to staff. Village of Scottsville – Financial Management (Monroe County) The board did not adopt written policies and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Accidental Disability – Special 20- and 25-Year Plans
… due to your own willful negligence, you may be eligible for this benefit regardless of the amount of service you … “accident” on a case-by-case basis, using court decisions for guidance. You may also be eligible if you are permanently … without such notice of accident, you may still be eligible for this benefit, if you file an application for an …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityState Comptroller DiNapoli Announces Municipal Audits
… benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities … School District) spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. … records and reports accurately and properly accounted for all financial activities. Although the board did not …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli: CDTA Overtime Expenses and Ridership Growing
… (CDTA) reported overtime payments accounted for 20 percent of the authority’s total employee compensation in the 2015 … Pursuing opportunities to boost ridership and identify cost savings will help assure that CDTA fulfills its mission …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … monitoring system, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, … by school districts (excluding New York City and the Big Four) increased from $13.8 billion in SY 2020-21 to $15 …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… guilty plea of Roger Burlew, former Highway Superintendent for the Town of Erin, in a public corruption case involving … stolen. “Mr. Burlew plundered the public’s town garage for more than $65,000 in equipment for his private mechanic’s business,” said State Comptroller …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of … Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account Summary of Local Assistance and Capital Projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Agencies Bulletin No. 1909
… agreement between New York State and NYSCOPBA provides for a bi-weekly Security Services Hazardous Duty Pay payment … report will be available after processing the automatic increases: NHRP703 Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01About Filing the Resolution – Reporting Elected and Appointed Officials
… Resolution for Official’ link on my Retirement Online Account Homepage. What do I do? What if I do not see all of the … Resolution for Official’ link on my Retirement Online Account Homepage. What do I do? This link is only accessible …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionState Comptroller DiNapoli Releases Municipal & School Audits
… $216,961 examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher packets had adequate …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits