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Comptroller DiNapoli Releases School Audits
… , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School . “In an era of limited … and use of leave time were recorded accurately. True North Rochester Preparatory Charter School – Contract Management … CSD Port Byron CSD Enlarged CSD of Troy and the True North Rochester Preparatory Charter School …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… approved in a timely manner. In addition, board meeting minutes were not transparent, as motions were not always …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsTown of Alden – Town Supervisor (2024M-105)
… monthly bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was … in unrealistic budgets being adopted and a significant accumulation of fund balance totaling over $4 million or 134 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105State Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… company. A proposal for political spending disclosure at casino and hotel operator Caesars Entertainment Inc. received 41.98% of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesState Comptroller DiNapoli Releases Municipal Audits
… a long-term financial or capital plan. Chautauqua County – Court and Trust The records maintained by the director of … appropriate records and properly reported the condition of court and trust funds to the State Comptroller as required. … adequately safeguarded information technology assets. Newark Valley Fire District – Board Oversight (Tioga County) …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… $651,100 funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Comptroller DiNapoli Releases Municipal Audits
… fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and … unreliable. The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care … To determine whether New York City SchoolBased Health Center SBHC or Center facilities have implemented proper …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andDiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… agreements were reached with casino and resort operator Las Vegas Sands Corp., computer networking company VeriSign Inc., …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalCity of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials … July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… period July 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and Warwick … Florida Union Free School District Information Technology 2017M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… 2013 through June 30, 2014. Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency rescue services to … North Patchogue Fire District Fuel Inventory and Cash Disbursements 2015M81 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Town of Erin – Town Clerk and Justice Operations (2016M-315)
… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls over retiree health … Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSherman Central School District – Claims Processing (2016M-352)
… requirements. The claims auditor does not compare invoices against quotes, bids or government contracts. Key … auditor adequately performs her duties. Compare invoices against applicable quotes, bids and government contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Morris Central School District – Financial Operations (2015M-251)
… from the Otsego Northern Catskills Board of Cooperative Educational Services (BOCES), who approves all District … itself. The Treasurer does not directly supervise the application of her signature on checks. Certain reserves had … fund balances and follow the five-year plan regarding the funding and use of such reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251