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Alexandria Central School District – Financial Condition (2016M-5)
… the past three years. The District maintained reserve funds but had no plans for their use. Key Recommendations … targeted funding levels and the conditions under which the funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Village of Brushton – Fiscal Oversight (2014M-235)
… The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Albion Central School District – Financial Management (2021M-200)
… taxes than needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by … reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… - pdf] Audit Objective Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings … NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or enter … of natural gas. For nearly a decade, paid natural gas rates that were on average two times the benchmark rates. May have been able to reduce its natural gas costs by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91State Agencies Bulletin No. 296
… Agencies Specifics The attached file layouts for the NHRP 716 and the NHRP 517 replace the previous file layouts on the … Revised Data Capture Files NHRP 716 and NHRP 517 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… policy or in the employees’ memorandum of understanding (MOU) with District officials. Although there was no … with legal counsel, review the overtime policy, MOU and procedures and, if appropriate, clarify whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Fort Plain – Leave Benefits (2020M-101)
… officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish comprehensive leave benefit policies and procedures. Officials did not …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101State Comptroller DiNapoli Releases School District Audits
… have been issued. Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (St. … prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than $294,000 … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Graded Rates – Contribution Stabilization Program
… on a System average rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, … realities. “The budget issues laid out by the mayor today echo the concerns my office has flagged for years. … State Comptroller Thomas P DiNapoli released a statement today on New York Citys preliminary budget In December …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy … (guidelines) and ensured businesses complied with loan agreements. Key Findings Corporation officials did not … not ensure businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingRipley Central School District – Payroll and Leave Accruals (2021M-53)
… whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, … supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, payroll payments were not always properly supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Scio Central School District – Capital Assets (2024M-45)
… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be … was not recorded. 38 capital assets with a total recorded replacement cost of approximately $47,000 did not have their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… [read complete report – pdf] Audit Objective Determine whether Randolph Academy … complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible … inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsState Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s records were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and accountability for … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2