Search
Village of Canaseraga – Claims Audit (2023M-48)
… approximately $588,000 were paid without evidence of being audited or reviewed by the Village Board (Board). 64 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48North Tonawanda City School District – Information Technology (2023M-102)
… and managed user account permissions in financial and student information applications. Key Findings District … to the network or manage user account permissions in the student information application . As a result, there is a significant risk that network resources and student information could be inappropriately altered, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… have reduced BOCES electricity supply expenses by almost 50 percent, or approximately $172,000, during the 28-month …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … nearly all the charges lacked support to show they were for a valid School purpose . When credit card charges are … necessity or the School-related purpose of the charge . For example, charges totaling $22,276 included grocery, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Jamestown City School District – Fund Balance and Reserves (2022M-97)
… City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… officials with weekly releases planned throughout October in recognition of National Cybersecurity Awareness Month, … Unit. The theme for this year's campaign is "See Yourself in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: Cybersecurity …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsSilver Creek Central School District – Financial Management (2022M-153)
… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund operations. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… Specifically be addressed to the New York State and Local Retirement System; Specifically identify the party(ies) … Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in … and personally served on the New York State and Local Retirement System either at our office in Albany or in New …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsFairview Fire District – Payroll and Leave Accruals (2024M-96)
Determine whether Fairview Fire District District officials ensured employees payroll payments and leave accruals were accurate monitored properly approved and supported
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Panama Central School District – Procurement (2024M-73)
… goods and services in compliance with the District’s procurement policies. Key Findings The Board and District … officials did not always comply with the District’s procurement policies or New York State General Municipal Law … procurements we reviewed) were made without competitive procurement methods. Therefore, the Board, officials and the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Town of Windsor – Financial Management (2025M-24)
… million in the highway fund TOV and overestimated employer retirement contributions by approximately $298,100 in the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Rutland – Water and Sewer Charges (2025M-30)
… water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Cost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in … of fewer than 1,500 students as of April 1, 2013. If your district meets one of the above conditions, you must … contractor a BOCES employee – only if the BOCES does not provide significant and material services to the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Columbia … bid as required. For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… (Fund) investment return was 9.51% for the state fiscal year that ended March 31, 2022. The return on investments … state pension fund’s diverse investments, it finished the year above our assumed rate of return,” DiNapoli said. … death benefits of $14.7 billion paid out during the fiscal year. Employer contribution rates are determined by …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnState Comptroller DiNapoli Releases Municipal Audits
… officials did not adequately monitor financial activities or keep appropriate records and reports. The board did not ensure basic accounting records were maintained or that it received written financial reports to manage operations or ensure bank reconciliations were performed. In addition, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… and Billing (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have … was eligible for and $64,063 was paid prior to his actual retirement date. In addition, the district inappropriately provided an …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' … to 7 percent. The median assumed rate of return among public pension funds is 7.46 percent as of June 2018, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Comptroller DiNapoli Releases State Audits
… the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, … period for work relevant to the contract objectives, and was for expenses not previously paid from another funding … contract. Legal Aid did not appropriately reconcile fringe benefits at year end, moved funds in every non-personal …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsOpinion 98-11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … penalty-free period is automatically extended to the next business day and a real property tax payment received in an envelope postmarked on that next business day, and …
https://www.osc.ny.gov/legal-opinions/opinion-98-11