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Niagara Falls City School District – Fuel Accountability (2015M-178)

… Establish adequate controls over the District’s fuel supplies, monitor the contractor’s activities and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… were approved by the Commissioner for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that they were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

State Comptroller DiNapoli Releases Municipal Audits

… money in a timely manner. In fact, the tax collector’s records were insufficient to determine whether she deposited … New York State Town Law. In addition, the tax collector’s records included an unidentified bank balance of $4,637 as of … authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, it’s …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… complete report – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m

Town of Angelica – Justice Court Operations (2018M-11)

… Purpose of Audit The purpose of our audit was to determine whether the Town Justice … 1, 2016 through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… Required the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, within 30 days of the date on which the State becomes aware of such change. The notification must include a proposed …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Tri-Valley Central School District - Financial Management (2020M-17)

… Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, … that will be used to fund operations. Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with the law. Reduce surplus fund balance to comply with the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Victor Central School District - Financial Management (2019M-62)

… circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to … and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and fund reserve balances to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

West Seneca Fire District #1 – Purchasing (2017M-272)

… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272

State Agencies Bulletin No. 739

… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in Bargaining Units 31, … 2007 Background Council 82 has requested a new deduction code for Colonial-Paul Revere Insurance Company for Voluntary … process deduction transactions using the Deduction Code 537 . The vendor will submit all transactions for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revere

State Agencies Bulletin No. 1973

… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 5 ERS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1973-tier-5-pensionable-overtime-earnings-limit-calendar-year-2022-employees

Town of New Hartford – Procurement (2017M-149)

… $332,262. Town officials did not comply with procurement policy requirements for obtaining quotes and documenting … amount projected to be expended for the same or similar type of work when determining if competitive bidding is … and sole source purchases as required by the procurement policy. …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Jefferson Central School District – Fund Balances (2015M-236)

… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, … funds to unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Comptroller DiNapoli Releases School District Audits

… due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused … challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …

https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-audits

Incorporated Village of Garden City – Check Signing (2021M-39)

… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies … the Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her … present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39