Search
Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven elected … for a capital improvement project (CIP), as required by the District’s policy. Expenditures for architectural …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalComptroller DiNapoli Releases State Audits
… not meet the requirements for full-time status, and one student who did not maintain good academic standing. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… part of creating and submitting travel expense reports in the Statewide Financial System (SFS). These reports should … the ramifications if those charges are not reconciled in accordance with the guidance above. Agencies must also … not paid back within 30 days of the expense report date in which the Due to State was created. It is important for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the … and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to … adequate records to account for loans made from UDAG repayment money to enable the Board to determine actual loan …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… opportunities for improvement in procuring goods and services. An analytical review may also indicate that certain … expenditures. Increases in expenditures for consumable inventory items such as office and cafeteria supplies. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Yonkers City School District – Fixed Assets (2015M-229)
… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Greenport – Town Clerk Operations (2017M-3)
… 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately … make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide adequate … and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3State Agencies Bulletin No. 1929
… of the increase is based on the increase in the Consumer Price Index for the one-year period ending September 30 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… July 5, 2013. Background The Allegany-Limestone Central School District is located in Cattaraugus County. The … AlleganyLimestone Central School District Reserve Funds and Fixed Assets 2013M228 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… in personal service costs that consisted of bonuses and fringe benefits paid to direct and non-direct care staff. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualPayroll Forms
… Direct Deposit Form Personal Privacy Protection Law Release Forms and Instructions Personal Privacy Protection … pointer allows you to type text. To go to the next field, press Tab or use your mouse to click on the next field. To go to a previous field, press Shift + Tab or use your mouse to click on the previous …
https://www.osc.ny.gov/state-agencies/payroll/formsCity of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12State Comptroller DiNapoli Releases Municipal & School Audits
… of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health … and three bus drills for each bus to provide staff and students with the training necessary to respond appropriately … not conduct all required bus drills and did not ensure all students participated in bus drills. Officials also did not …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… pdf ] Audit Objective Determine whether the Kirkwood Fire Company District No. 1 Inc. (Company) officials established adequate controls over … money was adequately safeguarded and accounted for and Company officials did not establish adequate controls over … Determine whether the Kirkwood Fire Company District No1 Inc Company officials established …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedVestal Central School District – Fund Balances (2017M-91)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91