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State Comptroller DiNapoli Releases School Audits
… resulted in leave balances which may be overstated by 27 days; ten employees’ electronic and manual timekeeping … deficits when it had operating surpluses. As of June 30, 2021, the district maintained a surplus fund balance that … officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. In addition, auditors found that officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Comparison of PFRS Benefits
… July 31, 1973 through June 30, 2009 July 1, 2009 through January 8, 2010 January 9, 2010 through March 31, 2012 April 1, 2012 and after … in FAE Tiers 2 – 6: Unused sick leave Payments made as a result of working vacation Any form of termination pay …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsState Comptroller DiNapoli Releases Municipal & School Audits
… be lost, stolen or misappropriated without detection. For example, the amount of municipal waste collected, as … approximately $51,800 less in fees than it should have for the collected waste. In addition, over a more than … that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsLima Public Library – Procurement (2017M-295)
… Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oneonta City School District – Payroll (2017M-202)
… of compensation paid and benefits provided to employees for the period July 1, 2015 through May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the … governed by a Board of Education. Budgeted appropriations for the 2017-18 fiscal year total $38.6 million. Noteworthy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Town of North Hudson - Payroll (2018M-166)
… as a result of this audit. … Town of North Hudson Payroll 2018M166 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Foreign Fire Insurance Report Filing
… of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property within a municipality. Debt issued for the purpose of water supply and distribution and certain types of short …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit2015 Financial Condition Report – 2015 Financial Condition Report
… present the State of New York's Financial Condition Report for the fiscal year ended March 31, 2015. After closing deep … ended SFY 2014-15 with its highest closing fund balance in at least two decades, thanks in large part to an extraordinary inflow of one-time …
https://www.osc.ny.gov/reports/finance/2015-fcrOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division … controls were implemented. Receipts were issued for all payments received. Audit trail reports were reviewed … duties or implement compensating controls. Issue receipts for all civil judgments. Review audit trail reports for any …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Etna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Fairport Central School District - Payroll and Employee Benefits (2023-118)
… Audit Objective Determine whether Fairport Central School District (District) officials accurately paid employees and … corrective action. … Determine whether Fairport Central School District District officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… complete the training. District officials generally agreed with our recommendations and have initiated corrective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… complete the training. District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or obtained. BOCES … and indicated they have initiated or planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… employees and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases. Key Finding District … 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actVillage of Greenwich - Cash Management (2019M-230)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230