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Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178State Comptroller DiNapoli Releases Municipal Audits
… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls , … the foundation is not sufficiently detailed to determine how the delivery of services will be measured and the fee …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… the Village’s pooled cash accounts were out of balance by $942,592. Proper bank reconciliations were not performed … and total cash in the accounting records was overstated by about $142,500 due to various accounting errors, including … financial reports were not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Norwich – Justice Court (S9-14-3)
… the Court operated with one Justice, James Fox, and two part-time Court clerks. According to the Court’s System, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of Sheridan – Disbursements (2023M-101)
Determine whether Town of Sheridan Town claims and payrollrelated disbursements were adequately supported properly approved and for Town purposes
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board … initiate corrective action. … Determine whether the Valley Stream Union Free School District Thirteen District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178City of Salamanca – Employee Benefits (2023M-96)
… Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … records. These exceptions occurred because the City Common Council (Council) and Board of Public Utilities (BPU) … Commissioners did not provide the required oversight of salary payments. Key Recommendations Review the contents of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) officials established … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountFine Fire District – Board Oversight (2023M-81)
… As a result, more taxes were levied than needed to fund operations each year and there was an increased risk for … audit of the Secretary-Treasurer’s accounting records. Hold required public hearings on the proposed 2022 and 2023 … records. Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Barker Central School District – Payroll (2023M-19)
… 2023M-19] Audit Objective Determine whether Barker Central School District (District) employee compensation payments … District’s response. … Determine whether Barker Central School District District employee compensation payments were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… report – pdf] Audit Objective Determine whether Rondout Valley Central School District (District) officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, … of her salary or record of hours worked. Village of Greenwich – Justice Court Operations (Washington County) …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Campbell-Savona Central School District – Student State Aid (2024M-79)
… New York State (State) aid for special education and homeless students. Key Findings District officials did not … $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the … was not properly claimed for five students classified as homeless. During our audit, we notified District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Avon Central School District – Financial Management (2024M-75)
… fund balance that is not needed is, in effect, a reservation of fund balance that is not provided for by … over $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75SUNY Bulletin No. SU-318
… December 2021 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage levels approved as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateState Comptroller DiNapoli Releases State Audits
… Education Services Corporation: Tuition Assistance Program Wagner College (2015-T-3) Auditors determined Wagner was overpaid $97,947 because school officials … requirements and three students who were not enrolled at Wagner for the semesters in question. Higher Education …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance costs. During the audit … period, the town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the water … Specifically, the board did not appropriately budget for GLWD operations. Although the town had a GLWD water fund and …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0