Search
Gowanda Central School District – Financial Management (2016M-368)
… the amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Margaretville Central School District – Fund Balance (2015M-55)
… benefits District taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Amagansett Union Free School District – Financial Condition (2014M-91)
… is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. … with 108 students attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who … Key Findings District officials underestimated revenues and overestimated appropriations for the budgets for fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Tuckahoe – Financial Condition (2015M-88)
… The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is … Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to … with monthly cash balance reports or cash flow statements and, except for three budget modifications implemented during …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47State Agencies Bulletin No. 1882
… In accordance with Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and … to Payroll Retirement mailbox. … State Agencies Bulletin No 1882 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Louisville – Water User Charges (2015M-44)
… billing, collecting and recording or provide for oversight when adequate segregation is not practical. Review user …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Glenham Fire District – Cash Disbursements (2016M-380)
… by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 … District is a district corporation of the State, distinct and separate from the Town of Glenham in Dutchess County. It …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Cambria Housing Authority – Financial Management (2015M-316)
… was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for … Key Findings Claims were not properly itemized, supported and audited by the Board prior to payment. Tenant files did …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… user accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, … accounts were last used between 2015 and 2018. Develop a breach notification policy, as required by New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsWestfield, Town of – Financial Management (2013M-389)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway … State retirement contributions and medical insurance costs to the highway town-outside-village fund, at the expense of … that inappropriately allocated sales and use tax revenues to the general town-wide fund, at the expense of taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Jefferson Central School District – Fund Balances (2015M-236)
… 6, 2015. Background The Jefferson Central School District is located in the Delaware and Schoharie County Towns of … which operates one school with approximately 250 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Piseco Common School District – Authorized Investments (2023M-172)
… loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy annually, but did not ensure the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Accounts Payable Advisory No. 22
… also facilitates Minority and Women Owned Business Entity (MWBE) reporting. Without this reference, MWBE spending will not be accurately captured in the New York … System. Therefore, Business Units’ quarterly and yearly MWBE utilization reporting will be understated and not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberState Comptroller DiNapoli Statement on 2025 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressCUNY Bulletin No. CU-387
… All general deductions for employees whose status is Terminated, Retired or Deceased will be automatically … check to the employee but the check has been returned and is undeliverable, the agency should forward the check to the … Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceOpinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1