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Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-endicott.pdfOpinion 92-46
… of alternative proposals or quotations will not be in the best interest of the municipality (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson Central School [pdf] , Burnt Hills-Ballston Lake Central School District [pdf] , Canandaigua City School District … Determine whether the school districts Districts used resources to provide the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Accounting Update for the Metropolitan Commuter Transportation Mobility Tax
Accounting Update for the Metropolitan Commuter Transportation Mobility Tax
https://www.osc.ny.gov/files/local-government/publications/pdf/accountingcodes.pdfState Contract and Payment Actions in April
… Office of the State Comptroller approved 1,450 contracts for state agencies and public authorities valued at $23.3 billion and approved … payments valued at more than $25.3 million, primarily for mistakes, insufficient support for charges, and improper … Office of the State Comptroller approved 1450 contracts for state agencies and public authorities valued at $233 …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… reported 4,320 active projects valued at $109 billion for 2019, a 3.3 percent, or $3.5 billion, increase in project … an increase in the total value of active IDA projects for 2019, continuing an upward trend during the last decade,” … to municipalities and school districts by IDA projects, for net exemptions of $796 million in 2019. The value of net …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… School District (District) Board of Education (Board) and District officials properly procured goods and services … approved claims prior to payment. Key Findings The Board and District officials did not ensure goods and services were … Determine whether Lyndonville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mComptroller DiNapoli Releases Municipal Audits
… agricultural building exemptions that were granted for the construction of two buildings were not supported and … contains $645.3 million in revenues for the Yonkers City School District. This revenue, however, includes $17.6 million in …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Remsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Conesus No. 1 Fire District – Internal Controls (2014M-46)
… of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered the period … December 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166State Agencies Bulletin No. 909
… Purpose To explain the procedures for processing the June 2009 Tool Allowance payment. Affected … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … Period A $175.00 Tool Allowance payment is payable for the period April 1, 2008 through March 31, 2009. Salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 820
… Purpose To explain the procedures for processing the June 2008 Tool Allowance payment. Affected … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … Period A $175.00 Tool Allowance payment is payable for the period April 1, 2007 through March 31, 2008. Salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitGreenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. Background The Greenburgh Central School District is located in the Town of Greenburgh, … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242North Salem Central School District – Time and Attendance (2016M-209)
… District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Town of Jay – Records and Reports (2023M-22)
… of $6,091. Seven capital projects were completed but not closed in the accounting records, and bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Village of Catskill – Accounting Records and Reports (2024M-66)
… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not … of Catskill Village ClerkTreasurer maintained complete and accurate accounting records and timely reports …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Butler – Highway Asset Accountability (2024M-115)
… the Town of Butler (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. As a result, there is an … the Town of Butler Town officials adequately safeguarded and accounted for Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Middlesex Fire District – Fiscal Transparency (2025M-130)
… and incomplete, and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not … review. 1 Fire districts must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130