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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … saved $4,246 in fuel costs if they had used the New York State Office of General Services contract pricing option. The … modest progress implementing corrective actions. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not always seek competition when procuring goods and services. Town officials made 17 purchases totaling … more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the board maintained an …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Justice Court Fund: Advisories
… (1), Cap Extension VTL 1809 (2) [pdf] April - Reporting to the Justice Court Fund [pdf] Adjustments and Refunds ENCON … 71-0213 2008 July - 2008 Legislative Updates and Reporting to the Justice Court Fund (JCF) [pdf] Surcharge and Fee … §1809-e January - 2008 Legislative Update and Reporting to the Justice Court Fund [pdf] Surcharge and Fee Extension …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesConstitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school … can incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases. Key Finding District … 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… complete report - pdf] Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card … charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES purchase …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Village of Greenwich - Cash Management (2019M-230)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested within legal limits, to maximize interest earnings. Village officials generally … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 20 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed … with our recommendations and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
St LawrenceLewis Board of Cooperative Educational Services Payroll 2016M371
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… was to examine the District’s claims auditing process for the period July 1, 2014 through January 13, 2016. … Background The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The … established effective procedures to ensure that claims are adequately documented and supported, are for legitimate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Fairport Central School District - Payroll and Employee Benefits (2023-118)
… accruals. Key Findings District officials generally paid the 33 employees we tested accurately and properly calculated their leave accruals. However, we found one of the five employees that received a retirement incentive … Consult with legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… (SHP Training). Key Findings SHP Training was not provided to all employees or Board members and because the District’s … officials have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any Board members. Of the 120 total … complete annual SHP Training and encourage Board members to complete the training. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingOneonta City School District – Payroll (2017M-202)
… Purpose of Audit The purpose of our audit was to determine whether District … officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 … in Otsego and Delaware Counties. The District, which has approximately 1,700 students, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Lima Public Library – Procurement (2017M-295)
… Purpose of Audit The purpose of our audit was to determine whether … Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim … Lewis and Westport in Essex County. The District, which has approximately 240 students, is governed by an elected … general fund appropriations for the 2015-16 fiscal year are $8 million. Key Finding District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-2972015 Financial Condition Report – 2015 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York's Financial …
https://www.osc.ny.gov/reports/finance/2015-fcrBeaver River Central School District – Payroll (2016M-247)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through February 29, 2016. … compensation paid to employees. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … billed, recorded and deposited. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Etna Volunteer Fire Department - Procurement (2019M-48)
… complete report - pdf] Audit Objective Determine whether the Board established adequate controls over procurement. Key … their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48