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State Comptroller DiNapoli Releases School District Audits
… State Education Department’s maximum allowable rates and actual BOCES costs by a total of $1.29 million, or an average …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113William Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Long Lake Central School District – Payroll (2016M-90)
… July 1, 2014 through November 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates … Long Lake Central School District Payroll 2016M90 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… homes for affordable owner-occupied use. The Land Bank funds its operations primarily with grants, which have …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel … Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five elected … Town of Cortlandville Fuel Purchases 2012M171 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… we question whether the change orders may have been split to avoid having to seek competitive bids for the additional work. Properly … Key Recommendations Carefully evaluate change orders, to ensure they are appropriately aggregated to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Equine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State … To determine whether the Gaming Commission is monitoring and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases Municipal Audits
… and effectively." Cattaraugus County – Onoville Marina and Probation Department (2018M-32) Marina employees did not accurately record the number of … and reported the correct amount of corresponding sales. Marina employees did not issue duplicate receipts for all …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the … ensure that all disbursements were made as authorized or for an appropriate purpose. City of White Plains – Sexual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Opinion 96-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … contract cost through fees not an exception) -- Interest in Contract (village trustee providing environmental review … §801: A village trustee would have a prohibited interest in a contract for environmental review and planning services …
https://www.osc.ny.gov/legal-opinions/opinion-96-3State Agencies Bulletin No. 1754
… Purpose To notify agencies of the PayServ changes required as a result of the NYSLRS Redesign Project Background As mentioned in … 620 PAF Loan Affected Employees Employees who are members of the New York State Employee Retirement System or the New … To notify agencies of the PayServ changes required as a result of the NYSLRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, … Gardiner Fire District Length of Service Award Program 2013M265 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Annual Financial Report Filing Deadlines
… for all counties, cities, towns and villages. Class of Local Government Filing Deadline Extension to Filing … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population 5,000 - … OSC from the municipal chief fiscal officer before the end of original filing period. Villages: Population < 5,000 Fire …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSalamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials effectively managed the … $18 million in payments over the next five years compared to the $63 million received over the previous five years. … and incrementally reduce them over several budget cycles to gradually align with ongoing revenue estimates. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Brighton Central School District – Separation Payments (2016M-119)
… period July 1, 2014 through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119