Search
Penn Yan Central School District – Separation Payments (2015M-258)
… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 million. Key Finding The Assistant Superintendent for Business did not always review accrued vacation leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash disbursements and …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeWestport Central School District – Internal Controls Over Payroll (2014M-013)
… Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member … Key Recommendations There were no recommendations included in this audit. … Westport Central School District Internal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Menands Union Free School District – Payroll (2015M-268)
… The Menands Union Free School District is located in the Village of Menands in Albany County. The District is governed by an elected … correct. Key Recommendation There are no recommendations in this report. … Menands Union Free School District Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Brasher Falls Central School District – Payroll (2016M-57)
… Purpose of Audit The purpose of our audit was to evaluate the … The Brasher Falls Central School District is located in the Town of Brasher and portions of the Towns of Stockholm and North Lawrence in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 through July 28, 2015. … guidance on how to establish, fund and maintain reserve funds, and all reserves were funded at reasonable levels. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Heuvelton Central School District – Payroll (2016M-322)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … The Heuvelton Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb … and payroll review and certification were adequate to ensure that the employees we reviewed were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange County. The … operates two schools with approximately 870 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… children living in poverty. These and other proposals and how we pay for them will be debated, and I look forward to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressRFP#0011 – Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters
… Request for Proposals Issued May 13, 2025 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/rfp0011State Comptroller DiNapoli Releases School Audits
… County) The district did not have written agreements with 10 providers who were paid a total of nearly $395,000 …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… The department has not established adequate controls to effectively monitor and ensure accountability over transportation expenses and performs limited to no central monitoring of payments made through the … not include sufficient detail needed for the department to adequately monitor vehicle repairs and maintenance costs. …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using debit cards for cash … School District – Financial Operations (Tioga County) In the sample auditors reviewed, 30 claims (11 percent) …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-245
… Barg Unit, Part-Time% and Amount. Payroll Register and Employee Paycheck/Advice The applicable Earnings Code and the … value will be displayed on the payroll register and the employee’s paycheck stub or direct deposit advice. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-245-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. South Otselic Fire District – Financial Activities (Chenango …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… years did not include the fund balance estimates required by Town Law. Long Lake Central School District – Capital … during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mTown of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… adequately fulfilled his fiscal responsibilities for the period January 1, 2016 through July 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $4.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. … Town of Bethany Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226