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Central Square Central School District – Fund Balance (2022M-196)
… officials accurately reported fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key Findings District officials did not accurately report the District’s surplus fund balance, maintain surplus fund balance within …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Red Hook Central School District – Financial Management (2016M-105)
… in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Saranac Central School District – Tuition Billing and Collections (2023M-90)
… or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of … procedures and provide oversight to ensure tuition bills are prepared for all nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Fire Island Union Free School District – Claims Auditing (2023M-114)
… were received), which prevented the Board’s approval and price verification. 31 claims totaling $20,714 were missing …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … Background The Salem Central School District is located in Washington County and is governed by the Board of … million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomStamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Newark Valley Central School District – Procurement (2022M-60)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in many industries, our … to assist those affected by the pandemic. "While it’s good news the budget maintains a commitment to building up …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23State Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town … a 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
… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson … Mountain, N.C. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftRye City School District – Payroll (2024M-2)
… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringAgency 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 … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageOut-of-Service Death Benefit – Career Plan
… have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed during …
https://www.osc.ny.gov/retirement/publications/1642/out-service-death-benefitOut-of-Service Death Benefit – New Career Plan
… have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed during …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefitOut-of-Service Death Benefit – Police and Fire Plan
… have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed during …
https://www.osc.ny.gov/retirement/publications/1512/out-service-death-benefitOut-of-Service Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed during …
https://www.osc.ny.gov/retirement/publications/1513/out-service-death-benefitOut-of-Service Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed during …
https://www.osc.ny.gov/retirement/publications/1511/out-service-death-benefitState Comptroller DiNapoli Releases School Audits
… totaling $89,165. For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to … for appropriate purposes, they were not always audited and approved before payment. The treasurer printed and signed … exceeding the statutory limit. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0