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DiNapoli: 82 School Districts in Fiscal Stress

… Eighty-two school districts have been designated as fiscally stressed … an overall fiscal stress score which classifies whether a district is in “significant fiscal stress,” in “moderate … school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Information for these …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stress

State Comptroller DiNapoli Releases Municipal & School Audits

… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits

Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)

… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …

https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196

City of Rye – Boat Basin Fund (2013M-289)

… the City’s actual costs for each of the five years. Based on the 2001 methodology, the Boat Basin has been undercharged …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289

Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)

… the statutory limit. At the end of 2013, unassigned fund balance totaled 104 percent of the next year’s budgeted … the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178

City of Amsterdam – Records and Reports (2013M-266)

… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266

State Agencies Bulletin No. 1974

… part-time, annual salaried employees are calculated based on the employee’s part-time percentage. The deduction amount … may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin No 1974 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increase

Village of Allegany – Vehicle Fuel (2012M-308)

… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …

https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308

Cassadaga Valley Central School District – Financial Condition (2013M-249)

… fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings District officials consistently … Review all reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249

State Agencies Bulletin No. 1888

… part-time, annual salaried employees are calculated based on the employee’s part-time percentage. The deduction amount … may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin No 1888 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increase

Conclusion – Travel and Conference Expense Management

… The lack of effective controls over travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each … of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion

West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)

… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-and

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

Tri-Valley Central School District – Budgeting (2014M-094)

… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094

Main-Transit Fire Department – Credit Cards (2024M-77)

… officials’ credit card purchases were supported and for proper Department purposes.  Key Findings  Of the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

… Finding District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

Town of Lindley – Justice Court (2017M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270

Village of Croton-on-Hudson – Payroll (2017M-200)

… is located in Westchester County. The Village is governed by a Council–Manager form of government with an elected … period, five employees were overpaid for out-of-title work by $902. Departments submit employee timesheets prior to the … The Village under-budgeted for overtime in 2016-17 by 43 percent. Key Recommendations Require employees to use …

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200