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Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… two schools with approximately 1,070 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board

Mount Morris Central School District – Financial Condition (2014M-328)

… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected … the unemployment insurance reserve to cover the amount not available in unrestricted fund balance. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328

LaFargeville Central School District – Information Technology (2021M-192)

… ] Audit Objective Determine whether LaFargeville Central School District (District) officials established adequate … Determine whether LaFargeville Central School District District officials established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192

Village of Akron – Selected Financial Activities (2016M-133)

… accurately in the accounting records. Prepare accurate and conservative budgetary projections; provide the Board with …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing

… (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the … internal policies and procedures for guidance regarding PO dispatch. Process and Transaction Preparation: Electronic … POs. Online agencies are not required to physically sign a PO prior to sending it to a vendor. Instead, POs created and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatch

DiNapoli Urges New Yorkers to Spend Holiday Gift Cards

… State Comptroller Thomas P. DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season. Unused gift card balances can eventually be turned over to his Office of Unclaimed Funds (OUF), which took in a … State Comptroller Thomas P DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards

State Comptroller DiNapoli Releases Municipal Audits

… and acquisition and disposition policies. Village of Penn Yan – Procurement (Yates County) Village officials did … accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… Central School District , Moriah Central School District , Newark School District Public Library , New Hyde Park-Garden … official to ensure the accuracy of the leave records. Newark School District Public Library – Board Oversight … Duanesburg CSD Genesee Valley CSD Iroquois CSD Moriah CSD Newark School District Pub Library New Hyde ParkGarden City …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1

Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)

… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written … (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceeds

Opinion 98-17

… Public Officers Law, §18. 3   See Corning v Village of Laurel Hollow , 48 NY2d 348, 422 NYS2d 932; Schulz v Doetsch …

https://www.osc.ny.gov/legal-opinions/opinion-98-17

Professional Development - Auditors

… At the Office of the State Comptroller, we are committed to maintaining a positive image of professionalism, objectivity and independence. Maintaining … qualified, credentialed and experienced workforce is one of our primary goals. In accordance with this goal, we …

https://www.osc.ny.gov/jobs/professional-development-auditors

Comptroller DiNapoli Releases School Audits

… leave time to which they were entitled and unused leave payouts were generally made in accordance with collective …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-audits

Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)

… financial activities and preparing financial reports. The booking coordinator oversees hall rentals and certain … officials to disclose any interests that conflict with official duties. The lack of oversight of financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m

State Agencies Bulletin No. 2368

… as determined by the New York State Department of Labor (DOL), are affected.  Background: The State Comptroller is … sufficient notice and an opportunity to be heard. The DOL makes determinations as to whether a NYS employee has … insurance benefits from an employee’s wages, the DOL will notify the employee and provide them with an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-new

State Agencies Bulletin No. 2368.1

… as determined by the New York State Department of Labor (DOL), are affected. Background: The State Comptroller is … sufficient notice and an opportunity to be heard. The DOL makes determinations as to whether a NYS employee has … insurance benefits from an employee’s wages, the DOL will notify the employee and provide them with an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-and

Circleville Fire Company – Selected Financial Activities (2013M-391)

… $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company … Treasurer did not perform monthly bank reconciliations. Bills paid between Company meetings are not included in the … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

School District Bus Safety (2018-MS-4)

… Key Findings Districts did not sufficiently monitor in-house drivers or contractual transportation vendors. Superintendents in five districts did not annually approve all bus drivers. … transportation vendor drivers. Take an active role in overseeing the districts’ own transportation departments …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

Sullivan County – Tourism Promotion Services (2014M-61)

… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

Brookfield Central School District – Claims Audit Process (2018M-6)

… July 1, 2016 through September 30, 2017. Background The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in … Brookfield Central School District Claims Audit Process 2018M6 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6

Village of Afton – Board Oversight (2018M-28)

… the Board properly managed fund balance, cash receipts and disbursements, and water rents for the period June 1, … 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. The Village, which is governed by an …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28