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Village of Andover – Water and Electric Cash Receipts (2019M-152)

… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings … Determine whether water and electric cash receipts were recorded and deposited in a timely and …

https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152

Poughkeepsie City School District - Budgeting (2018M-226)

… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

Poughkeepsie City School District - Payroll (2019M-110)

… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

Town of Wappinger - Information Technology (2019M-220)

… comply with and officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for … Town officials did not develop a breach notification policy, disaster recovery plan or a policy addressing PPSI. Sensitive information technology (IT) …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220

Town of Dayton - Fund Balance Management (2019M-221)

… Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund … Determine whether the Board has properly managed fund balance …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

East Quogue Union Free School District - Claims Auditing (2019M-78)

… to ensure it is accurate and properly supported, and in compliance with required statutes and policies. … Periodically report to the Board any deficiencies noted in the claims process. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System

… Issued by the Office of the State Comptroller Issued November 26, 2025 The Office of the State Comptroller (“OSC”) is seeking …

https://www.osc.ny.gov/procurement/rfp0003

20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans

… You will be eligible to retire with 20 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or … under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. military, …

https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-d

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Brookfield Central School District , Hinsdale Central School … their money is being spent appropriately and effectively." Brookfield Central School District – Claims Audit Process … P DiNapoli today announced his office completed audits of Brookfield Central School District Hinsdale Central School …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-audits

Homer Central School District – Financial Condition (2013M-306)

… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306

State Comptroller DiNapoli Releases Municipal & School Audits

… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

Long Beach City School District – Financial Management (2023M-147)

… complete report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and District officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147

Newark Central School District – Financial Condition and Claims Processing (2016M-267)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … operations as budgeted. The District did not establish a reserve plan which details the District’s intentions for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing

Lyndonville Central School District – Financial Condition (2016M-143)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143