Search
State Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2009
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … the Federal Tax Data page. Box 6: Net Income This box is only populated if there is an amount in box 5. Box 7a: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingOpinion 88-63
… The New York State Defense Emergency Act (L 1951, ch 784, as amended, McKinney's Unconsolidated Laws, §§9101, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Fairport Public Library – Financial Management (2014M-354)
… purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Board of Education (Board) that is responsible for the oversight and general management of financial and … including adopting policies. The Assistant Superintendent for Business (Assistant Superintendent) is responsible for … State aid payment. Audit Summary According to a District official, the District has never filed claims for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Payroll Improvement Project Bulletin No. PIP-013
… and impacted by the Payroll Improvement Project Go Live activities. Affected Employees All agency PayServ, PS … PayServ to PeopleSoft version 9.2 in March, 2021. Go Live activities are scheduled to begin on March 10, 2021 and … may reserve EmplIDs through March 9, 2021 but EmplIDs that do not have Job records associated to them will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jawonio, Inc. (Jawonio) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the … To determine whether the costs reported by Jawonio Inc Jawonio on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability … from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the … confirming all funds collected were recorded and deposited in a timely and accurate manner. City of North Tonawanda - …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… totaling $1.3 million were generally not being used. Niagara Wheatfield Central School District – Niagara Power Coalition and Native American Revenues (Niagara County) District officials did not properly account …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the board and authority officials did not review the number or the amount of outstanding tickets or consider … your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsCincinnatus Fire District – Financial Controls (2014M-49)
… Findings The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial reports … all. Key Recommendations Adopt an investment policy and a credit card use policy. Ensure that the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Edmeston Central School District – School Lunch Operations (2015M-174)
… District officials should closely monitor cafeteria operations, continue to control costs and make changes to their operations that could increase student participation and … Edmeston Central School District School Lunch Operations 2015M174 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Canastota Central School District – Payroll (2016M-56)
… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … to the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Great Neck Union Free School District – Fuel (2016M-82)
… in Nassau County. The District, which operates 10 schools with approximately 6,400 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Glens Falls Housing Authority – Tenant Rents (2014M-370)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. … to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating expenditures for 2014 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… is inadequate and the President did not provide written disclosure of his ownership interest in a business used by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… The Treasurer has not filed an annual financial report with the Office of the State Comptroller since the fiscal … monthly bank reconciliations and include these along with a copy of the bank statements in her monthly report to … that the Treasurer files the annual financial report with the Office of the State Comptroller within 60 days after …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the … Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167