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Cost-Saving Ideas: School District Auditing – Internal Auditor
… agreement an independent contractor a BOCES employee – only if the BOCES does not provide significant and material …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases Municipal Audits
… claims totaling $116,864 (56%) had one or more exceptions. Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State … New York State Comptroller Thomas P DiNapoli today announced that the New York State …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnOpinion 95-9
… for attending meetings of committees of a fire company); (pro rating the number of points credited for participation in … for attending fire district governing board meetings. (2) Points toward a year of firefighting service may not be … company. (3) A service award program may not provide for pro rating the number of points credited if a firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Local Government – 2022 Financial Condition Report
… for local governments. Education and Employee Benefits Account for Half of Local Expenditures Local expenditures …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentBecoming Eligible for a Benefit – State Police Plan
… you don’t need to fill out any paperwork or file an application to become vested. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitCayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information Technology … by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) system, and …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Connetquot Public Library – Cash Disbursements (2017M-125)
… of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through … Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $6,040,900. Key Findings The Board … are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Town of Lockport – Justice Court (2018M-36)
… so the New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report … Ensure ticket dispositions are properly reported to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… to ensure that financial activity was properly recorded and reported and that money was safeguarded for the period January 1, 2014 … Department, which contracts with the Village of Copenhagen and the Towns of Denmark, Champion, Harrisburg and Pinckney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesAddison Central School District – Financial Condition (2016M-30)
… general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated … and potentially unnecessary. The District’s school lunch fund balance exceeded federal regulations. The Board and District officials have not developed a formal, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… and supported. Key Findings District officials did not ensure all employee payroll payments and leave accruals … five employees $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure … employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's and the … records and reports. The Supervisor’s monthly reports to the Board did not contain sufficient detail to allow the Board to make sound financial decisions. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mPanama Central School District – Procurement (2024M-73)
… requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … auditor did not help ensure that District funds were used to procure goods and services in a prudent and economical … officials delegated their procurement responsibilities to other individuals and did not ensure these individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Windsor – Financial Management (2025M-24)
… Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Moravia Central School District – Cafeteria Operations (2016M-4)
… Key Findings District officials did not perform a cost-per-meal analysis and did not always consider past productions … future meals, which contributed to the cost of producing a meal exceeding the price charged. District officials did not … school lunch fund operations by completing a cost-per-meal analysis and exploring methods for increasing revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were … of the activity fund. Investigate all unaccounted-for high school ECA funds and take appropriate action to recover any money determined to be due to the high school ECA clubs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom