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State Comptroller Releases Municipal Audits
… private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and properly accounted for, the treasurer performed all financial duties, including receiving and disbursing …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, … by an elected five-member Board of Education, operates one school with approximately 200 special needs students and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedRed Hook Central School District – Financial Management (2016M-105)
… of our audit was to examine the District’s financial management for the period July 1, 2014 through December 17, … reduced. … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomControls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether Island …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… increasing the number of wheelchair accessible stalls in restrooms and ensuring there are more accessible, clearly … nature. Braille was also on all signage along the trail. In 2015, Parks developed a Transition Plan as required by the … During the audit, Parks assigned a new ADA coordinator in March 2022. Comptroller DiNapoli recommended Parks: …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the board and district officials did not adopt a … exceeded the 4% statutory limit by $1.4 to $2.1 million. In addition, a tax certiorari reserve was improperly funded …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1959
… reversed, or reissued will be turned over to the Office of Unclaimed Funds in April 2022. Outreach to employees with uncashed … for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 1859
… reporting for 2020, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … Uncashed Payroll Check Outreach, any paychecks issued in 2019 that are not cashed, reversed, or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided full-day Special Class in an Integrated Setting. For the purposes of this report, … referred to as the SED preschool cost-based programs. In addition to the SED preschool cost-based programs, JCDC …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Newark Housing Authority – Information Technology (2017M-282)
… procedures to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, … $3.8 million. Key Findings The Board did not adopt IT policies and procedures to address acceptable computer …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New … procedures regarding credit purchases. … Yorktown Central School District Procurement and Claims Processing 2017M177 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… through May 10, 2017. Background Orleans County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
RemsenburgSpeonk Union Free School District Procurement 2017M211
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211