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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned … In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into … Key Recommendations Review payroll processes for efficiency improvement opportunities. Work with …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … monthly financial reports consisting of actual revenues and expenditures compared to budgeted amounts and distribute …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Schroon Lake Fire District – Cash Disbursements (2017M-9)
… controls over the District’s disbursements process for the period January 1, 2015 through October 31, 2016. … the State, distinct and separate from the Town of Schroon, in Essex County. The District is governed by an elected … accurately, supported by adequate documentation and for appropriate purposes. Ensure no claims against the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Town of Schroeppel - Financial Records and Reports (2019M-187)
… the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s finances. … which are the Annual Financial Reports, were not filed on a timely basis. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been approved by District … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… conflict of interest totaling $4,400. The Town overpaid for fuel by $5,600. Key Recommendations Create an inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Greene County - Information Technology (2020M-38)
… County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded network user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… and District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through … average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Contract #C001204 – Electronic Fillable Form Creation & Hosting Services
… by the Office of the State Comptroller Issued August 21, 2025 The Office of the State Comptroller (“OSC”) is seeking … regarding this opportunity have been posted to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR … to Questions (to be posted on or about September 16, 2025) Note: documents will be posted in Adobe Acrobat PDF …
https://www.osc.ny.gov/procurement/contract-c001204Comptroller DiNapoli Releases School Audits
… electronic transfers. As a result, the treasurer and a payroll clerk processed electronic transfers without adequate …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… audits of the Barnard Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver … is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… related costs or the circumstances under which reserve funds will be replenished. Three of the district’s six …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Prevention Training (Suffolk County) None of the village’s 240 total employees and six elected officials were provided …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … revenues and realistic estimates for expenditures. As a result, the district has accumulated unrestricted fund … (13 percent) and has levied more taxes than were needed to fund operations during the 2013-14 through 2015-16 fiscal …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases October State Cash Report
… and use both responsibly to maximize the benefits for New Yorkers. Recent improvements in the state’s financial …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportDiNapoli Releases Bond Calendar For First Quarter
… by the Comptroller. The prospective first quarterly calendar includes anticipated bond sales by the following … Bridge & Tunnel Authority (TBTA). The detailed forward calendar can obtained at: …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits
… indicate the amount of budgeted expenditures available for MWBE participation. However, plans for 10 sampled ESD agencies were submitted late (one by more … took actions to address these instances of non-compliance. For the audit period, 39 (46.9 percent) of the 83 files we …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits