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Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… complete report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingBrocton Central School District – Financial Management (2023M-44)
… with taxpayers and levied more taxes than necessary to fund operations . The Board and District officials: … . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by 7 … Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Mexico Academy Central School District – Procurement (2023M-75)
… not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven … vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… complete report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … supported and for valid purposes. Key Findings Although the tested disbursements were for valid purposes, LDC … $300,000 during our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage grants or … were supported and for appropriate District purposes. As a result, District officials made overpayments, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose significant risks … that the charges were for a valid School purpose. In addition, none of the 186 purchases had evidence of … are not pre-approved or supported, it could result in inappropriate or fraudulent charges or unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Cheektowaga-Sloan Union Free School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and approved … CheektowagaSloan Union Free School District District claims were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Corning City School District – Claims Auditing (2023M-105)
… to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. … travel-related credit card charges totaling $28,555 did not include a conference request pre-approval form or other …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Gates-Chili Central School District - Financial Management (2019M-53)
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a … with certain aspects of our findings and recommendations but indicated they have begun to implement corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… of aid totaling approximately $148,672, which could have been used to reduce real property taxes or for other …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateMonroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits have been issued. Town of Crown Point – Town Clerk/Tax … P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Canaseraga Central School District – … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Constitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Authority Contract Approval, Reporting and Filing
… amendments for prior review and approval, or filing. For a full description of the contract submission process, read the … as this information changes. Instructions Annual Report Form Submit Contracts and Amendments State authorities submit …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingVendor File Advisory No. 9
Updating the Vendor Classification section to include the established classifications
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateAdditional Benefit Information – Special 20- and 25-Year Plans
… The new Section 383-e and 383-f retirement plans do not … please visit: Regional State Park Police Plan Department of Environmental Conservation Police Officers Plan Forest Rangers Plan State University of New York (SUNY) Police Plan Rev. 10/25 …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-information