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Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 2013 through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately … and enforcement of unpaid parking tickets. … Village of Owego ClerkTreasurers Office and Parking Tickets 2015M30 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Odessa-Montour Central School District – Financial Condition (2016M-71)
… three schools with approximately 750 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… the District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, … four times the 4 percent statutory limit. The District’s sick leave records are not accurate and are not being …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsPride 2022
… York City’s Stonewall Inn and ignited the modern movement for equality for all. This year, Comptroller DiNapoli will host his third … transgender and queer voices. Pride month is a time for reflecting on the history of the LGBTQ movement, while …
https://www.osc.ny.gov/pride-2022State Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, auditors identified problems … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsLe Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… corrective action. Appendix B includes our comments on issues raised in the Department’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… (Board) and District officials sought competition for the procurement of professional services. Key Findings … and District officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 33 professional service providers that were paid $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… the fixed asset report to the IT inventory list, follow up on any discrepancies and update inventory records … District officials disagreed with certain aspects of our findings and recommendations but indicated they have … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentComptroller DiNapoli Releases State Audits
… of Health (DOH) – Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No … (Follow-Up) (2014-F-1) An initial audit report, issued in July 2012, identified $17.3 million in Medicaid … of approximately $2.7 million in Medicaid overpayments for services provided to recipients with multiple …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsWeekly Investment Plan
… investment can grow into by age 65* Weekly Investment Plan Calculator Weekly Investment Age $5 $10 $25 $50 $75 $100 18 … or future performance of any specific investment. This calculator should not be the only basis for making financial …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planComptroller DiNapoli Releases School District Audits
… did not monitor computer use policies or adopt adequate IT security policies. Auditors also found officials did not … were paid $740,600 during the audit period. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when … choose to retire with a full benefit at age 62 or between the ages of 60 and 62 with a reduced benefit. 1 Regardless of … that offers a special retirement plan, you must retire by the first day of the month following your 70th birthday, even …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planCentral Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … corrective action. Appendix B includes our comment on an issue raised in the BOCES’ response. … Determine …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition … Central School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … what was purchased or whether the disbursements were for appropriate School purposes. During the period reviewed, … checks. The lack of adequate controls increases the risk for disbursements to be made for non-School purposes and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23