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Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mII.3.B Establish Control – II. New York State Financial Accounting
… Comptroller will establish appropriation and segregation control records based on the enacted legislation. These … records assure that no more than the amount authorized for agency-administered programs is spent. The Statewide … there exists an outstanding liability incurred by the agency prior to the end of the fiscal year. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … items being resolved in a timely manner. … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Poughkeepsie City School District – Information Technology (2019M-166)
… information (PPSI). District employees were not provided with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service providers. In addition, sensitive … formal service level agreement. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Pine Valley Central School District - Financial Management (2019M-35)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The … Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35XVII.2 Overview – XVII. Lapsing Appropriations
… Year (SFY) State Operations appropriations (excluding SUNY and CUNY) that are not reappropriated and the SUNY Stabilization Account appropriations lapse after … Community Projects, Capital Projects, Legislature and Judiciary, and Debt Service appropriations lapse after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewReal Estate Advisory Committee
… Estate Advisory Committee is appointed by the Comptroller, with the consent of the Investment Advisory Committee, … Developer … The committee appointed by the Comptroller with the consent of the Investment Advisory Committee reviews …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeTown of Sodus – Financial Management and Professional Services (2013M-99)
… and monitoring. As a result, it repeatedly adopted budgets with inaccurate revenue and expenditure estimates, which led … ensure they are properly recorded and amounts paid back, with interest as appropriate, within the year as required. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Comptroller DiNapoli Releases Municipal Audits
… service providers are not providing services in accordance with agreements; therefore, the department may be paying for …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year … Public service taxes 8,969,887 8,969,887 Fees and fines 606,946 606,946 Licenses and permits 2,287.794 2,287,794 Intergovernmental …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases School District Audits
… million (12 percent) claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved before payment. Medina …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… training to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash Disbursements (Onondaga … buyout payments for 2017 and 2018 while the town paid for her health insurance coverage totaling $30,876 from April … the required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor also did not provide adequate …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… to competitive bidding. Officials also did not comply with the district’s procurement policy. Auditors determined …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Employer E-News Archive — 2025
… latest Retirement System member and retiree news. August 2025 Labor Day Guidance: Enrolling Optional Members … Than 2,400 Employers Have Already Made the Switch July 2025 Reminder: Estimated Invoice Available All Your Deduction … Than 2,400 Employers Have Already Made the Switch June 2025 Coming Soon: A More Efficient Way to Report Retroactive …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program … did not adopt adequate written policies or procedures, and management did not provide sufficient oversight. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Plattekill Library – Budgeting Practices (2017M-95)
… our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period … Findings The Board consistently underestimated revenues and overestimated expenditures in its budgets over the past … percent of its annual budget. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… The Treasurer has not filed an annual financial report with OSC since 2011. Key Recommendations Discontinue the use … Ensure that the Treasurer file the annual financial report with OSC in a timely manner. … Long Lake Fire District No 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bovina Fire District – Fund Balance (2015M-138)
Bovina Fire District Fund Balance 2015M138
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash disbursements process for the period of January 1 … they are paid. The Treasurer should maintain control of her signature stamp. Segregate the Secretary’s claims payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108