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Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … District officials do not review leave accrual balances to ensure the accuracy of the leave records maintained by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsHoneoye Central School District – Payroll (2015M-277)
… Background The Honeoye Central School District is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the Town of Livonia in Livingston … the payroll clerk’s duties so that one individual does not control all aspects of payroll transactions or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… Purpose of Audit The purpose of our audit was to examine the District’s budget for the period July 1, 2012 … appropriated fund balance and reserves that were not used to fund operations. The District’s unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Clarkstown Central School District – Time and Attendance Records (2017M-150)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… "The President's budget does not prioritize the needs of the middle-class or the most … Americans, would decimate vital programs that millions of New Yorkers rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 … State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8DiNapoli: State Pension Fund Value $178.1 Billion
… 4.00 and 13.14 percent, respectively. Absolute return strategies were challenged during the year and a portfolio … Equities -3.61% 4.6% TIPS** 2.26% 3.6% Absolute Return Strategies -4.78% 3.4% Cash 0.88% 2.5% Non-Core Fixed Income …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Service Award Programs (simultaneous participation in retirement system) VOLUNTEERS -- Ambulance Workers … award program for volunteer ambulance workers and the State Employees' Retirement System. You ask whether a person …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were made for proper … documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Town of Brunswick – Justice Court (2017M-285)
… Purpose of Audit The purpose of our audit was to determine whether Court transactions were … January 1, 2016 through July 1, 2017. Background The Town of Brunswick is located in Rensselaer County. The Town is …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. … by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections were properly … The Board did not adopt policies and procedures relating to cafeteria collections. Cafeteria collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Elmwood Village Charter School – Building Acquisition (2017M-237)
… officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s … Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
Town of Neversink Multiyear Planning and Fund Balance Management 2017M260
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Town of Cuyler – Town Clerk Operations (2017M-207)
… accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through May 16, … 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited up to … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. … …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … Village did not include all the minimum requirements. As a result, most Village employees were provided with … with our recommendations and have indicated they planned to initiate corrective action. … audit village johnson city …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Town of Preble – Non-Payroll Disbursements (2023M-17)
… adequate oversight of non-payroll disbursements. As a result, there is an increased risk that errors or … process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. … town preble audit nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17