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Randolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mRed Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75South Jefferson Central School District – Payroll (2024M-31)
… time records. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members … 1, 2025. Section 383-f of the RSSL provides a new 25-year plan, which is optional for Tier 2 and 3 members. IMPORTANT: …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mTown of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor … adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mCost-Saving Ideas: School District Auditing – Internal Auditor
… analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … district or by emailing us . Who qualifies Candidates for the position must have expertise in district financial … Who does not qualify Employees with responsibilities for other business operations in the district Close or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases School Audits
… Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited resources and … during the audit period rather than leasing them. South Buffalo Charter School – Employee Compensation (Erie County) … Academies of New York Charter Schools and the South Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-609
… listed in the Eligibility Criteria and for whom the rate was not automatically increased, CUNY must submit a Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , Village of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Columbia County Orleans County …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… County) Auditors determined that board member had a prohibited interest in the contracts between the town and his machining company. … calculation of these exemptions to go undetected. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… inaccurate claims to the New York State Consolidated Local Street and Highway Improvement Program that resulted in the … of governmental administration and was sentenced to a conditional discharge and given a $500 fine. Plattekill … the purchase of security cameras. The board also did not adopt a procurement policy that included professional …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit … the charter-established deadline. The proposed budgets for the general and recreation funds are not structurally …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … reasonable. The proposed budget includes appropriations for overtime salaries totaling $2.7 million, which may not be … Annual overtime costs averaged approximately $3 million for the last five completed fiscal years. Town of Minisink – …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… State Common Retirement Fund’s (Fund) investment return was 9.51% for the state fiscal year that ended March 31, … York State Common Retirement Funds Fund investment return was 951 for the state fiscal year that ended March 31 2022 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for … as defined by law, has its own BU. The following are general guidelines to indicate when a separate GL BU may be … may be required. Independent transaction processing in the General Ledger is not considered a requirement for a separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… Once you have accrued five years of credited service, you are vested. This means you have …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitOpinion 95-9
… COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of … LAW, §217(c): (1) A fire district commissioner who is also an active volunteer firefighter may not be granted … activities may include, inter alia , "[a]ttendance at any official meetings of the volunteer fire company " and …
https://www.osc.ny.gov/legal-opinions/opinion-95-9