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Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… 1, 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which operates 12 … KenmoreTown of Tonawanda Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, … comprises seven elected members. There are four schools in operation within the District, with 1,611 students and 330 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136North Bellmore Union Free School District – Financial Condition (2014M-47)
… five-member Board of Education and operates five schools, with approximately 2,100 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andTown of Esperance – Fund Balance (2016M-405)
… appropriations for 2016 totaled approximately $567,000. Key Findings Town-outside-village fund balances increased by … Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Mechanicville Housing Authority – Tenant Rents (2015M-246)
… internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, 2015. … Board of Commissioners. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.2 … the financial system to ensure that adjustments are made for appropriate purposes. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of … throughout the year and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current unexpended fund deficits. …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Walworth-Seely Public Library – Board Oversight (2014M-260)
… Background The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is … check-signing authority. Ensure that all credit card transactions are subject to the same purchasing policies and procedures as …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Village of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mMultiple Dwelling Property Inspections (2018-MS-1)
… to ensure: All MD properties are inspected, as required. Violation follow-up is accomplished effectively. 1 19 New …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
… Elba Central School District Financial Management 2018M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Comptroller DiNapoli Releases School Audits
… School District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central … statutory limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … School District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… graded rate. Determines the maximum amortization amount Subtracts the employer’s graded contribution from the … normal contribution. OR Determines the Graded Payment Amount Subtracts the employer’s normal contribution from the … employer’s graded rate) $19,783,200 Maximum amortization amount (employer’s normal contribution minus employer’s …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property … Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials did not ensure that employees were paid … and a lack of oversight, training and controls, the village’s deputy clerk was overpaid by approximately $80,000 …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… Free School District – Continuing Education (Erie County) Community education financial activity was not accounted for … District officials properly established the capital project budget for the eight school buildings and transportation facility improvement project. Officials also monitored and accounted for the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Oysterponds Union Free School District – Financial Management (Suffolk County) …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Business Tax Receipts Drive Higher Collections in First Quarter
… were $1.7 billion higher than the same period in SFY 2026, reflecting, in part, the 6.5% increase in collections …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-business-tax-receipts-drive-higher-collections-first-quarter