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Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, … Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… (AFRs) have not been filed since 2016, as required by New York State General Municipal Law (GML) Section 30. The … the Board with his records for audit, as required by New York State Town Law (Town Law) Section 123. The issues …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Also, the Board did not review periodic financial reports to monitor the budget and finances and did not establish a … two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay off the LOCs is contingent on the sale of three …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andVillage of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… administrator (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), … program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not ensure the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Volney – Financial Operations Oversight (2024M-93)
… of financial operations. Key Findings The Supervisor did not perform his financial responsibilities, and the Board did … of financial operations. As a result, the Town may have levied more taxes than necessary. Specifically: The … maintain financial accounting records or present records to the Board for audit as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Common Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed … the global cybersecurity company Crowdstrike Holdings Inc. The suit filed against Crowdstrike, its chief executive officer and chief financial officer, centers on false statements made …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitTown of Evans – Employee Benefits (2024M-53)
… whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out … supported and approved. Key Findings The Town’s leave records and separation payments were generally not accurate, … were not properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) … a retail AUC dispensary within the county. OSC maintains a website to help local governments navigate the AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Dayton – Audit Follow-Up (2019M-221-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fWyandanch Union Free School District – Budget Review (B25-7-3)
… evaluation of the proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Lodi – Town Hall Capital Project (2024M-130)
… Capital Project (Project). Key Findings The Board did not adequately manage the Project. As a result: The Board … Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brunswick Central School District , Elwood Union Free School District , Pine Valley … , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1377
… Purpose To inform agencies of the completion of the internal payroll … development testing. Inbound and Outbound file interfaces to and from PayServ test environments to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financial