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West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … funding and its mission. From January 1, 2023 through December 31, 2024, the Department deposited revenues totaling … deposit, disburse, record and report Department funds. As a result, the Board of Directors (Board) lacked reliable …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Agency Financial Reporting Package
… (OSC) to gather data-in-process which has not been entered into the Statewide Financial System (SFS) as of the closing … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… complete report - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … capital project (Project) change orders. Key Findings The Board and District officials did not properly manage … Determine whether the KenmoreTown of Tonawanda Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Background The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town … budget-to-actual reports. The Board did not audit all claims prior to payment. Key Recommendations File annual … budget-to-actual reports to the Board. Ensure that all claims are paid only after they are audited, with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … provide adequate evidence that claims were audited prior to payment. The Treasurer has not filed the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
Kendall Central School District Capital Project 2017M194
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Village of Irvington – Selected Financial Activities (2015M-265)
… cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.6 … Request a copy of all amendments to the agreements for which the Village is receiving revenue. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, … We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136State Comptroller DiNapoli Releases School District Audits
… and levied more taxes than needed to fund operations. West Islip Union Free School District – Financial Management …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 91-33
… and the interest must be paid monthly to the State Commissioner of Taxation and Finance to be used to finance … required to pay the accumulated interest to the State Commissioner of Taxation and Finance pursuant to State … all interest thereupon received shall be paid to the state commissioner of taxation and finance on a monthly basis not …
https://www.osc.ny.gov/legal-opinions/opinion-91-33State 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-audits2021 Financial Condition Report – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State …
https://www.osc.ny.gov/reports/finance/2021-fcrYates County – County Clerk Cash Receipts (2015M-223)
… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Slingerlands Fire District – Professional Services (2014M-250)
… services in accordance with its purchasing policy for the period January 1, 2013 through May 31, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $547,525. Key Finding … District officials did not obtain quotes or proposals for most professional services during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. … with approximately 740 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. … not adopt comprehensive written policies and procedures for leave accruals. District officials do not review leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsLongwood Public Library – Bank Account Management (2015M-309)
… 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… did not maintain adequate supporting documentation for 25 deposits totaling $37,256. The central treasurer did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andState Comptroller DiNapoli Releases State Audits
… in the initial report. State Education Department (SED): Birch Family Services Inc.: Compliance with the Reimbursable Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-321
… This bulletin is superseded by Payroll Bulletin No. SU-321.2 . Purpose The purpose of this … of pay. The overtime factor used by the New York State Payroll System (PayServ) for these employees is .00125: … for overtime payments that cannot be calculated by the NYS Payroll System. Agency Actions Beginning in Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-rates