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Port Washington Union Free School District – Payroll (2025M-38)
… [read complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 91-47
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to … COURT PROCEDURE ACT, §§709, 1414, 2402(10)(iv): Objections to the issuance of letters testamentary filed pursuant to SCPA, §709 should not be considered a part of the probate proceedings for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): …
https://www.osc.ny.gov/legal-opinions/opinion-91-18NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… Natural Gas Corporation Ltd, Delek Group Ltd., Dana Gas Co and Unit Corp. The value of these holdings is … or production of oil, gas and coal and modify its proxy voting guidelines to push for public companies to increase …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … documented, and discrepancies, including a variance where the reconciled bank balance for one bank account was …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsCity of New Rochelle - Elevator Inspections (2018M-62)
… required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated … impacts the Scheduled Due field and, where applicable, the Discount Due field. The default Basis Date for vendors … Date field on the voucher. Note: This section used to be a part of XII.5.I.2. XII.5.F.4 Selecting the Appropriate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentFriendship Central School District – Fund Balance and Reserves (2022M-55)
… report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of … to initiate corrective action. … Determine whether the Friendship Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Cost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. Key … using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Patterson – Justice Court Operations (2020M-63)
… and accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. … 1, 2018 and $17,068 as of December 4, 2019. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
… report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Scio Central School District – Capital Assets (2024M-45)
… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. For all 100 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Selected Employee Travel Expenses
… did not maintain sufficient records of the employee’s fleet vehicle usage to ensure the vehicle was used … Key Recommendations Follow established travel fleet management guidelines to ensure adequate monitoring of fleet vehicle use to guard against fraud, waste or abuse. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Western - Supervisor’s Records and Reports (2022M-184)
… annual financial reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and … accurate financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184