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State Comptroller DiNapoli Releases School District Audits
… acceptable computer use policy. As a result, five of the six online banking users were allowed to access … and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or properly … for. District officials did not provide adequate oversight of extra-classroom activity and admission event collections. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Crown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesHarborfields Central School District – Information Technology Asset Management (2024M-9)
… inventoried and safeguarded. Complete, accurate and up-to-date inventory records help District officials ensure that … are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District District officials properly accounted for and appropriately used extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gorham – Budgeting (2023M-181)
… The Board did not develop and adopt realistic budgets, a financial plan or fund balance and reserve policies. As a … and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… reserves. Key Findings The Board and District officials were not transparent with taxpayers and did not effectively … had unreasonably high balances totaling $24.5 million that were not needed or used in many years, and the debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend overtime hours and 63 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Forms and Templates
… Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesPort Ewen Fire District – Financial Management (2024M-157)
… options may have resulted in greater investment earnings. For example, the District’s investment earnings totaled $968, … Maintain adequate accounting records. Consider all four objectives of a comprehensive investment program – …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157State Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) Although district officials had some good controls over disbursements, the board did not always …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 54
New section regarding Voucher Mass Approval
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… State of the State message outlined a strong agenda for New York as we navigate through unprecedented challenges. I commend the Governor for his emphasis on beating the COVID-19 pandemic and on … Cuomos State of the State message outlined a strong agenda for New York as we navigate through unprecedented challenges …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateRetroactive Payments – Legacy Reporting
… receiving retirement benefits or disability benefits, or for whom we have paid a death benefit. You must inform us in …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsAvailable Pension Payment Options – State Police Plan
… all payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid … eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. Joint … eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsComptroller DiNapoli Releases State Audits
… personal service costs. State Education Department (SED) : Hear 2 Learn PLLC, Compliance with Reimbursable Cost Manual … (2014-S-74) For the fiscal year ended June 30, 2013, Hear 2 Learn charged $20,851 in costs that did not comply …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… all payments cease upon your death. After you die (even if it is soon after retiring), no pension payments will be paid … eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. Joint … eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will stop when you die. …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-options