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Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing … The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Elmira City School District – Financial Condition (2014M-348)
… through September 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town … Elmira City School District Financial Condition 2014M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Erin – Town Clerk and Justice Operations (2016M-315)
… through June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately … by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Deposit and remit tax collections to the Supervisor in accordance with statute. Accurately report the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Opinion 96-3
… (competitive bidding not an exception); (recoupment of contract cost through fees not an exception) -- Interest in Contract (village trustee providing environmental review … A village trustee would have a prohibited interest in a contract for environmental review and planning services …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Equine Health and Safety
… owned), Saratoga Racecourse, Aqueduct Racetrack, and Belmont Park. The New York Racing Association, Inc. (NYRA) … supervises seven privately owned harness tracks: Batavia Downs, Buffalo Raceway, Monticello Raceway, Saratoga Gaming and Raceway, Tioga Downs, Vernon Downs, and Yonkers Raceway. The Commission’s …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases Municipal & School Audits
… or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training (Westchester County) SHP … were for appropriate company purposes. Town of Amherst – Sexual Harassment Prevention Training (Erie County) SHP …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Cattaraugus … offenders and locate crime victims to whom restitution is owed. Town of Maryland – Financial Management (Otsego …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases December State Cash Report
… of the Budget’s (DOB) latest projections, according to the monthly state cash report issued today by New York … on a recently volatile financial sector, it is important to be realistic and prepared for potential economic … or 2 percent higher than the same month last year. Year-to-date tax collections of $54.4 billion were $3.8 million …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportState Comptroller DiNapoli Releases Municipal & School Audits
… approximately $42,000 and $51,000. Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – Board Oversight ( 2021M-185 ), determined … not paid going forward. In addition, the board approved 42 out of 60 credit card claims totaling $5,117 without adequate …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Cortlandville – Fuel Purchases (2012M-171)
… January 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of … the 49 square-mile Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171William Floyd Union Free School District – Payroll (2016M-165)
… Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates eight schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. … not have adequate procedures in place to ensure overtime is preapproved, and District officials generally did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Long Lake Central School District – Payroll (2016M-90)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member … entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceComptroller DiNapoli Releases November Cash Report
… “As has been the case throughout the year, the state is in a favorable cash position,” said DiNapoli. “Additional … or 15.1 percent from last year. Some of this variance is likely due to the timing of refunds and the advanced … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportState Agencies Bulletin No. 2399
… Governor signed legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a … effective in Administration paychecks dated February 11, 2026, and Institution paychecks dated February 19, 2026. … campuses and agencies with a job aid explaining the new process. The report is based on information provided to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Agencies Bulletin No. 2303
… contribution rate is based on annual pensionable salary from the earlier of the two prior calendar years. * * Total … change is needed. The Savings Plans page must be updated for members with a Payroll Status of Active, Leave of … In Benefits > Savings Plans ) Enter the Empl ID into search box. Click Search. Select the correct Empl Record …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-and