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Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … budgeted for non-existing debt payments and reserve transfers that were not made totaling $430,000. Multiyear … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Holland Central School District – Claims Audit (2021M-210)
… Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. Key Recommendations Ensure that the … or planned to initiate corrective action. 1 New York State Education Law Section 1709 (20-a) … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117State Comptroller DiNapoli Releases School District Audits
… to access nonbusiness websites prohibited by the policy. In addition, information technology security (IT) awareness … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Crown Point Fire District – Board Oversight (2024M-29)
… oversee the District’s financial operations. As a result, the Board cannot assure taxpayers and other … statements and cancelled check images for 19 months. As a result, the Board’s ability to assess and monitor the … audits for 2017 through 2022 were not conducted. As a result, there is no independent verification that the …
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)
… officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. … BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for …
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)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
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)
… School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) … Key Findings District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, …
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)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
Determine whether the Merrick Union Free School District District Board of Education Board and District Officials properly managed fund balance and reserves
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)
… budgets. Key Findings The Board did not develop and adopt realistic budgets, a financial plan or fund balance … given property taxes were levied in the TOV funds. An excessive $1.5 million of unrestricted fund balance was … estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … their ability to make informed financial decisions and cannot assure taxpayers and other interested parties that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … incorrect water usage overage rates since June 2017. As a result, they overbilled State Parks by $7,577. In addition, … they complied with their agreements. Auditors examined 19 project agreements. They found officials did not confirm …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 54
… : Update - Voucher Mass Approval functionality available for lease vouchers Reference: Guide to Financial Operations … System (SFS) has mass approval functionality available for Procurement Card (PCard) reconciliation vouchers, … Payable (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management (REM) Module. Agencies should …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalCUNY Bulletin No. CU-228
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TE Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-228-new-york-state-nurses-association-dues-and-agency-shop-feeNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… “Gov. Cuomo’s State of the State message outlined a strong agenda for New York as we navigate through unprecedented … … Gov Cuomos State of the State message outlined a strong agenda for New York as we navigate through unprecedented …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateRetroactive Payments – Legacy Reporting
… This cannot be included in your monthly report. Your letter should include the member’s name, NYSLRS ID, Social Security number, the payment amount and the time period covered by the retroactive payment. Send your letter to the Recalculation Unit in our Benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsComptroller DiNapoli Releases School Audits
… the electronic devices inventory resulting in items not being recorded. Pine Valley Central School District – …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsAvailable Pension Payment Options – State Police Plan
… for the remainder of the five- or ten-year period. You can change your beneficiary within the five- or ten-year … must submit proof of your beneficiary’s birth date. You can designate only one beneficiary, and you cannot change …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-options