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State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. East Norwich Volunteer Fire Company – Fuel Monitoring (Nassau County) Auditors found … record fuel deliveries and usage, review fuel records in a timely manner or perform periodic reconciliations. As a … or approval. Monroe 2-Orleans BOCES – MiFi Usage Billings (Monroe County) The assistant superintendent did not …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsOmnibus Procurement Amendments
… contracts by the state comptroller; and conforming the definition of restricted period. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Wynantskill Union Free School District – Payroll (2016M-66)
… is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Scio Central School District – Payroll (2017M-10)
… July 1, 2015 through December 22, 2016. Background The Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany County. The … Scio Central School District Payroll 2017M10 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
Guilderland Central School District Cash Disbursements 2017M29
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial … fire protection and emergency services within the Town of Candor. The Company is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityWestchester Community College – Fixed Assets (2017M-78)
… period September 1, 2015 through March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the State University of New York and … Westchester Community College Fixed Assets 2017M78 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Lima Public Library – Procurement (2017M-295)
… Purpose of Audit The purpose of our audit was to determine whether Library officials … Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… measures to achieve cost savings and address rising health insurance costs for the period January 1, 2013 through … $6.7 million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and offering employees a buyout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Keene Central School District – Claims Processing (2015M-299)
… one school with approximately 165 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Sachem Public Library – Claims Processing (2016M-327)
Sachem Public Library Claims Processing 2016M327
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Centereach Fire District – Procurement (2016M-342)
… audit was to examine the District’s procurement practices for the period January 1, 2015 through June 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Cost-of-Living Adjustment – State Police Plan
… of years retired, your retirement benefit will permanently increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more than 3 percent of your benefit). The adjustment percentage is applied only to the first $18,000 of your …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentSchuyler Lake Fire District – Financial Activities (2022M-191)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsGenesee Valley Central School District - Financial Management (2019M-231)
… statutory limit by approximately $354,000 or 2 percentage points. The District’s written reserve fund policy was not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… located in the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mOtselic Valley Central School District – Capital Project (2015M-263)
… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263