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Town of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court’s … The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the availability of fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Applying for Previous or Military Service Credit – Article 14 Benefits
… To receive credit for previous or military service, send a … must be received before your effective date of retirement) to our Member & Employer Services Bureau. Include as much … is a cost, it will be less expensive than if you wait to purchase it at a later date. You will stop making the 3 …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementCanton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Canton - Compensation and Benefits (2018M-159)
… Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during … this period. The Board did not authorize salaries paid to officers and employees totaling $145,671 or certain health … any increases above the amounts advertised are pursuant to local law, subject to permissive referendum requirements. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159V.3.I Class – V. Chart of Accounts (COA) Governance
… used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and tax-exempt GO bond spending and … the SHARE SetID which means all agencies will be able to access the complete list of Class codes in SFS. The Class …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classState Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Protecting IT assets becomes more critical as …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Berkshire – Town Clerk (2014M-230)
… approximately $248,000. Key Findings The Clerk failed to issue duplicate receipts or record the form of payment for … did not consistently report monthly financial activity to the Supervisor. The Clerk did not reconcile bank accounts … records or reconcile amounts collected with what was owed to various parties. The Clerk and Code Enforcement Officer …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Broker Search for Internal Equity and Fixed Income
… website page on February 16, 2026, for instructions on how to apply. Requirements As part of the due diligence process, and prior to the approval of any broker as eligible to execute transactions for the Fund, the Fund will require …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeTown of Allen – Town Clerk Collections (2024M-120)
… remitted in a timely manner and reported accurately to the Town Supervisor (Supervisor).The Clerk accurately … exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly … Clerk collected proceeds from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Adult-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) tax revenue from the sale … amount of AUC tax revenue received by local governments to date, grouped by New York City and the rest of the state. … revenue associated with these payments will be distributed to local governments in January, April, July and October. OSC …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateCUNY Bulletin No. CU-159
… Purpose To explain the agency procedures for reporting rate increases … 2, 2002. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the … Request for a Pay Rt Chg with the appropriate hourly rate to update all other rows that exist on an employee's Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-159-rate-increases-high-pressure-plant-tendersState Comptroller DiNapoli Releases Municipal Audits
… goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water … and air-conditioned enclosure purchases were not in the best interest of taxpayers and resulted in $32,000 of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… assaults, bomb threats and sexual offenses, according to a report released today by State Comptroller Thomas P. … demands that school officials take the necessary steps to protect all students and faculty from threats," DiNapoli said. "In order to learn effectively, students need to feel safe. Sadly, many …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Suffolk County) There is no supervisory review to ensure that leave time earned and used is accurate and in … the board president, district clerk or district treasurer to sign checks, whereas state Education Law requires the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits