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Prattsburgh Central School District – Tax Collection (2016M-122)
… of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, … the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should … Prattsburgh Central School District Tax Collection 2016M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Three Village Central School District – Fuel Inventories (2015M-271)
… audit was to determine if the District properly accounted for fuel inventories for the period July 1, 2014 through July 31, 2015. Background … The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Veterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the world, this Veterans Day … have made on our behalf, putting their lives on the line and leaving family and loved ones behind to protect our …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliXV.6.B Negative Payroll Balances – XV. End of Year
… attentive in monitoring this report for negative balances and be especially diligent in the effort to ‘clean up’ … Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition … balances, agencies should also be proactive in addressing and correcting all negative balances as soon as possible. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesIntroduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of most local governments’ … and accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss of data or … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionGloversville Public Library – Claims Processing (2014M-81)
… 2013-14 fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Forestville Central School District - Information Technology (2019M-170)
… Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and … control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Develop and implement written administrative regulations to further define the District’s acceptable use policy …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Randolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Town of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 … Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178South Jefferson Central School District – Payroll (2024M-31)
… officials accurately paid employees’ salaries and wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. In addition, we reviewed payroll … District officials accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for monitoring water … Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a … was unaccounted-for. Key Recommendation Continue efforts to investigate causes of excessive water loss and take …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… period July 1, 2011, to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The District is governed by the … Crown Point Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025. Section 383-f of the RSSL provides a new 25-year plan, … be beneficial for every member . Before submitting a plan election form, it’s important to speak with a NYSLRS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewContract #C001193 – Enterprise Risk Management Software
… 8, 2025 The Office of the State Comptroller (“OSC”) is seeking a cloud-based Enterprise Risk Management … The Office of the State Comptroller OSC is seeking a cloudbased Enterprise Risk Management …
https://www.osc.ny.gov/procurement/contract-c001193Accounts Payable Advisory No. 36
… (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial Operations (GFO) , Chapter XV, Section 4 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsState Comptroller DiNapoli Releases State Audits
… were not on CUNY Central’s list that Lehman opened prior to the implementation of its 2008 banking policy. In … tax levy dollars that Lehman should have turned over to the state. In a follow-up, auditors found Lehman officials … City-based not-for-profit organization authorized by SED to provide preschool special education services to children …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of AlleganyLimestone Central School District Cassadaga Valley Central School District Elba Central School District Hampton Bays Union Free School District and the Laurens Central School District
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-698
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2020 CUNY Nurses Health Specialty Differential through the Time Entry page. Affected Employees CUNY employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyState Comptroller DiNapoli Releases School Audits
… to interviews with district personnel and inspection of certain documents related to the issues identified in the … has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were … the liabilities eligible to be paid from the reserve by $1.5 million. Ontario-Seneca-Yates-Cayuga-Wayne Board of …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0