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General Brown Central School District - Building Renovation Project (2019M-21)
… District officials properly establish, monitor and account for the building renovation project? Noteworthy Achievements District officials properly established the budget for the three school buildings and garage renovation project. … District officials properly establish monitor and account for the building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mJamesport Fire District - Gasoline Inventory (2019M-04)
… Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for … gasoline with a value of about $930. Because officials did not follow the District’s purchasing policy, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Hornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Greenport Union Free School District - Bank Reconciliations (2019M-161)
… complete report - pdf] Audit Objective Determine whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Warwick Valley Central School District - Professional Services (2019M-139)
… Audit Objective Determine whether the District procured professional services in accordance with Board policies and … Finding District officials did not seek competition for professional services from four of the 12 professional service providers reviewed. These providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Northeast Central School District - Payroll (2018M-140)
… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … to review payroll records for all employees paid during the audit period. District officials established effective … and provide oversight. There were no recommendations as a result of this audit. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140State Agencies Bulletin No. 1575
… include wage payments made without regard to an employee's payroll period, but also may include payments made for a payroll period.” “As distinguished from Supplemental Wages, … periodic rate (and not an overtime rate) for the current payroll period or at a predetermined fixed determinable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than $300,000 in special education … State Comptroller Thomas P. DiNapoli. “Unadilla Valley school district officials developed a more cost-effective way … to the costs for providing the same services in nearby school districts and private specialized facilities. The …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationEarly Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … is reimbursed for preschool special education services through rates set by SED. These reimbursement rates are based … personal service costs charged to the Programs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Audit/Report of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… purposes, properly reviewed and approved before payment. The audit also determined: 112 disbursements or credit card … Manager’s responsibilities were not adequately segregated as she was able to make purchases, prepare checks, sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollState Comptroller DiNapoli Releases Municipal Audits
… complied with the procurement policy and claims were for a proper district purpose or adequately supported. … to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board … and intact and made mandatory filings accurately and in a timely fashion. Slate Hill Fire District – Procurement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. City of Johnstown – Information Technology (Fulton County) City officials did not adequately safeguard …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Statement on January State Cash Report
… "New York's revenue picture is increasingly challenged. The final January revenue numbers for the state released by … I announced earlier this month. In addition, the Division of the Budget's updated financial plan reduces projected tax … cautious approach when negotiating next year's budget. As one step, I urge the Governor and Legislature to make the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportGet Help
… York State and Local Retirement System Learn more about online services for members, retirees and beneficiaries of … governments and Public authorities with questions about Online Services: Annual Financial Report Assessment Roll … Custody Reporting System Justice Court Reporting System Online Services Identity and Access Management (Enrollment) …
https://www.osc.ny.gov/online-services/get-helpLocal Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/dataOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter … reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Brighter Choice Charter School for Boys - Payroll (2018M-139)
… who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether salaries and pay … and properly authorized. There were no recommendations as a result of this audit. 1 These employees were paid $1.3 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Poland Central School District - Claims Audit Process (2018M-214)
… and audited and approved before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit … claims auditor. Key Recommendations Discontinue the use of the debit card. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Comptroller DiNapoli Releases School District Audits
… auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 to indicate audit and approval. Payments were not sufficiently supported for 16 claims totaling $835,152 … on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0