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DiNapoli: 82 School Districts in Fiscal Stress
… Eighty-two school districts have been designated as fiscally stressed … System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, 2015. … office has assessed and scored the financial stability of school districts. The latest round of scoring designated …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… Hunter Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s … requirements. Upper Jay Fire District – Board Oversight (Essex County) The board did not provide adequate oversight of … Jay Volunteer Fire Department – Financial Activities (Essex County) Department officials did not ensure financial …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsChazy Union Free School District – Medicaid Reimbursements (2021M-166)
… totaling $12,875. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166DiNapoli: Potsdam Audit Finds Missing Court Funds
… court’s records appeared to have been well kept and the books looked as if they were balanced,” said DiNapoli. “But … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/potsdamjc.pdf DiNapoli … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsDiNapoli Audit Praises Waterville Central School District
… requests with SED, the school may not be notified of an arrest, either prior or subsequent to the employee’s hire, …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtDiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal stress” and 53 as “susceptible to fiscal stress.” Last year, a total of 87 districts were listed in fiscal stress. “School …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDolgeville Central School District – Fuel Monitoring (2023M-175)
… School District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel … valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period. Officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Overview – Governmental Accounting Standards Board
… with setting accounting and financial reporting standards for state and local governments. Two GASB standards, … 68 , outline how pension plan liabilities are accounted for and disclosed in the financial reporting statements of … GASB setting accounting and financial reporting standards for state and local governments to ensure pension …
https://www.osc.ny.gov/retirement/employers/gasb/overviewLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… School District (District) Board of Education (Board) and District officials properly procured goods and services … approved claims prior to payment. Key Findings The Board and District officials did not ensure goods and services were … Determine whether Lyndonville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mState Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly monitor and account for the district’s fixed assets. Officials maintained … a periodic inventory count or an unannounced asset count for district departments. Williamsville Central School … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Stamford Central …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. … The purpose of our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… are paid on time, and funds are safeguarded and available for equipment, training and emergency responses. A lack of … totaled $177,922 and disbursements and withdrawals for startup 1 cash for fundraising events totaled $141,561. Audit Summary …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightNorth Salem Central School District – Time and Attendance (2016M-209)
… if District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through … for. District officials did not segregate duties in the time and attendance software, and there were no compensating … duties to be completed and records to be maintained for time and attendance and maintaining leave records. Change …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures … Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… at which the State Comptroller’s office can return certain unclaimed funds, while ensuring such funds go to their … $229. DiNapoli now returns on average over $2 million in unclaimed funds each day. Unclaimed funds are turned over to the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mAvailable Options – Regional State Park Police Plan
… your death. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. Cash … long enough, you will receive your initial value amount and more in your monthly retirement benefit. However, if you … you with a reduced monthly benefit for your lifetime, and is based on your birth date and that of your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… operations? Audit Period January 1, 2024 – January 5, 2026 Understanding the Audit Area The Board and membership … 14 (67 percent) of these totaling $4,289 were not approved by the membership before they were paid. … that 52 purchases (98 percent) totaling $9,896 were not approved by the membership before they were paid, and seven …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16