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State Comptroller DiNapoli Releases Municipal & School Audits
… balances, allowing excessive unrestricted fund balances to accumulate. At the end of 2024, the general and highway … $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s … transfers planned, with no indication of the board’s plan to use the funds. The district’s tax levy increased by …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Investing in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … Whenever possible the Comptroller guides the Fund to invest in New Yorkbased business ventures companies and other …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkCandor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Financial Condition (2017M-187)
… in fiscal years 2014 through 2016. County officials have not adopted any specific fund balance policy that states minimum levels of fund balances that should be …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. … review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Nanuet Union Free School District – Payroll (2015M-287)
… is governed by an elected seven-member Board of Education and operates five schools with approximately 2,280 students. … Recommendations Ensure there is pre-approval of overtime and tracking of overtime incurred. Consider cost saving … Provide the payroll clerk with written procedures and guidance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Carle Place Union Free School District – Payroll (2016M-69)
… Background The Carle Place Union Free School District is located in the Town of North Hempstead, Nassau County. The … check her own work, the review process should involve someone independently reviewing payroll prior to processing. … of the work performed by the payroll clerk or having someone independent of the payroll process compare payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22The Academy Charter School – Board Oversight (2014M-295)
The Academy Charter School Board Oversight 2014M295
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Rondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and … in the appropriation of unrestricted fund balance that is not actually needed to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White … the extra-classroom activity fund. A faculty auditor had not been appointed to oversee the management of the activity …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. Background The … Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used … through July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the … expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPittsfield Fire District – Board Oversight (2016M-305)
… State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected … for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305State Agencies Bulletin No. 2003
… Reports (NBEN744, NBEN745 and NBEN746) into one report NBEN744. Affected Employees: Employees who appear on … the NBEN744, NBEN745 and NBEN746 into one Control-D report, NBEN744. The new version of the NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to … The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialSUNY Bulletin No. SU-272
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-272-state-university-new-york-suny-management-and-confidentialOther Bulletin No. 31
… the State University Construction Fund instructions for processing the April 2016 SCF M/C LLS payment Affected … Fund and Management Confidential which provides for payment of the 2016-2017 Longevity Payment in April 2016 … processed in a separate check ; there is no direct deposit for this payment. Eligibility Criteria Employees in NS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-31-april-2016-state-university-construction-fund-scfState Comptroller DiNapoli Releases School Audits
… process at the district’s business office or for the food service department, which collects cash at the school … to verify that funds were deposited into a district bank account. Whitney Point Central School District – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0