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Operational Advisory No. 24
Fiscal Year End 202526 Important Dates
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesCanandaigua City School District – Procurement (2022M-141)
… requirements. Adequately monitor purchases made from a New York State contract, resulting in $2,182 being overpaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Ellenville Central School District – Network User Accounts (2022M-18)
… needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Bellmore Union Free School District – Payroll (2023M-129)
… expenditures exceeded budgeted overtime by $49,576 during the audit period and officials increased the risk that employees may have been paid for unnecessary … We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… [read complete report – pdf] Audit Objective Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Schaghticoke – Board Oversight (2023M-78)
… including periodically reviewing bank statements, cancelled check images and bank reconciliations prepared by …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Kent Fire District No. 1 - Financial Operations (2019M-37)
… referendums and legal notices. The Board did not adopt a reserve policy. Key Recommendations Prepare budgets … to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37St. Paul Boulevard Fire District - Board Oversight (2018M-116)
St Paul Boulevard Fire District Board Oversight 2018M116
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Webb - Ski Collections (2018M-188)
… be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… from $12.4 million to $16.6 million (35 percent) for the period. The District’s year-end unrestricted fund … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unrestricted fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementDryden Central School District - Cash Management (2020M-61)
… To determine whether District officials maximized interest earnings. Key Findings District officials did not … investment policy. As a result, officials did not maximize interest earnings for the District. Officials did not develop … investment program. Officials did not seek competitive interest rates. Officials earned interest totaling $246,431 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
Determine whether District officials established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Waverly Central School District - Financial Operations (2019M-136)
… provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did not … adequate internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) … controls to verify that checks, wire transfers and payroll disbursements are accurate and appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… The Treasurer paid bills without prior review and approval from the Company. The Directors did not submit an … reports. The Treasurer should pay bills after Company approval. The Directors should file all necessary reports as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the first quarter of … were quite strong in the first quarter,” DiNapoli said. “New York City’s ongoing recovery from the pandemic, as well … 14.1% in February, but the growth slowed to 0.3% in March. New York City’s collections totaled nearly $2.5 billion for …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterState Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Roslyn Union Free School … descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. Auditors reviewed 60 … devices to confirm the devices were properly inventoried and physically located at the district and determined that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 … 2021, identifying certain conditions and opportunities for town management’s review and consideration included … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsA Message From Comptroller Thomas P. DiNapoli – State Police Plan
… after you leave public employment (death benefits). I am joined by a staff of dedicated professionals in my … to helping you make informed decisions about your future. I encourage you to contact us with any questions or …
https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered … suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoli