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New Lebanon Central School District – Financial Condition (2015M-222)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Port Byron Central School District – Financial Condition (2014M-71)
… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Ogdensburg City School District – Payroll (2016M-250)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. … Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… report – pdf] Audit Objective Determine whether Village of Port Dickinson (Village) officials properly recorded and … be lost, stolen or misused without detection. The Board of Trustees (Board) did not adopt a written capital asset … list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Groton – Long-Term Planning (2022M-113)
… of major highway equipment reviewed, five trucks accounted for $81,250 (76 percent) of total repair costs during the … assets in a timely manner. Consider funding reserves for the highway capital equipment needs. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Greenville – Tax Collector (2020M-81)
… unidentified outstanding bank balance, properly account for all money received, and ensure that all collections are … appropriate parties. Retain all supporting documentation for payments received and deposit all cash receipts as soon …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Southampton Union Free School District – Financial Management (2024M-43)
Determine whether the Southampton Union Free School District District Board of Education Board and officials effectively managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Your Pension Pay Stub
… pension payment and deduction amounts. Throughout the year, you’ll be able to track year-to-date totals for your pension and any deductions made …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubHammondsport Central School District – Investment Program (2024M-63)
Determine whether Hammondsport Central School District District officials developed and managed a comprehensive investment program
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Accounts Payable Advisory No. 22
… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates public …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberState Agencies Bulletin No. 1334
… agencies of the change in the Yonkers resident personal income tax surcharge and supplemental tax withholding rates. … tax table with the rates prescribed in publication NYS-50-T-Y (Yonkers Withholding Tax Tables and Methods) found …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1334-yonkers-withholding-tax-changeTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic … under lavatories covered to prevent contact. Two located in the parking lot, including the required number of … physical accessibility for the 14 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Introduction – Federal Funding and New York
… State Employees and Federal Funding Federal Support of the State’s Safety Net Medicaid Essential Plan Social … Program Federal Funds to New York City A Review of Categorical Grants Temporary Assistance for Needy Families … the 119th Congress could lead to a dramatic restructuring of the federalstate relationship This online resource …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionOpinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter … decision in Ball has been considered and applied by other courts in the context of sewer and certain other types of …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Brighton Fire District No. 5 – Credit Card and Travel Expenditures (Erie County) The … could not demonstrate whether board-approved payments of approximately $169,000 were a proper use of district money. In addition, travel and car rental costs …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-audits