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Lancaster Central School District – Financial Condition (2016M-101)

… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Friendship Central School District –Procurement (2016M-175)

… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… [read complete report – pdf] Audit Objective Determine whether the Town of … maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)

… Agriculture and Markets Law (AML).As a result, consumers are at increased risk of paying more than necessary for goods …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4

Wallace Fire District – Board Oversight (2024M-126)

… financial operations. We determined that: District funds are not adequately safeguarded and not spent in a …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

State Comptroller DiNapoli Releases Municipal & School Audits

… fund balance to exceed the statutory limit as of June 30, 2022, by 7 percentage points, or $1.2 million. They also …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits

CUNY Bulletin No. CU-514

… Purpose To notify CUNY agencies of an automatic Dues and Agency Shop Fee increase. Affected … Employees Employees in Bargaining Unit TS in title of Maintenance Worker Effective Date(s) Paychecks dated … the Payroll Deduction mailbox. … To notify CUNY agencies of an automatic Dues and Agency Shop Fee increase …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-and

Retirement System Membership – State Police Plan

… For police officers and paid firefighters working for New York State or any municipal employer in the State, membership in the New York State Police and Fire Retirement System …

https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membership

Retirement System Membership – Regional State Park Police Plan

… in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must …

https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membership

DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized

… is generally doing well to ensure animal shelters across New York are providing safe conditions and proper care for seized … shelters can improve how they track and document each dog that comes into their care to ensure dogs are not wrongly …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-are

Comptroller DiNapoli Releases School Audits

… District , Forestville Central School District , Northern Adirondack Central School District and the Schenevus Central … deficit fund balance as of June 30, 2013. Northern Adirondack Central School District – Internal Controls Over …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … that were not required to be competitively bid. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… a Director of Financial Services. The City's 2012 general fund budget totaled $33 million. Key Findings The Board of …

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … agent did not always formally approve all purchases prior to ordering goods and services. Harpursville Central School … over the payroll process, there is room for improvement due to the lack of uniformity in procedures. For example, the …

https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

IT Asset Management (2022-MS-2)

… , Gloversville Enlarged School District [pdf] , Kings Park Central School District [pdf] , Lewiston-Porter Central … Manhasset Union Free School District [pdf] , Mechanicville City School District [pdf] , Newfield Central School District [pdf] , Norwich City School District [pdf] , Parishville-Hopkinton Central …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

Village of Monticello – Board Oversight (2013M-226)

… Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of Trustees … to payment, and ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding … monitor financial operations of the Village. Require the Treasurer to ensure all accounting records are up-to-date and …

https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226

State Comptroller DiNapoli Releases Municipal Audits

… The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that were not for valid district purposes. Town of …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits