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Plattsburgh City School District - Procurement (2019M-198)

… policies. Procure goods and services not subject to the competitive bidding requirements in compliance with … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198

Town of Caneadea – Fund Balance Management (2020M-145)

… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or … did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Albany Water Board – Software Management (2020M-159)

… and mobile device users from downloading applications from application stores. Maintain application and software inventories for all mobile devices. … the Information Technology (IT) Department disable the application store on mobile devices. Perform an inventory of …

https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159

Cherry Valley Fire District - Board Oversight (2019M-141)

… the services provided were billed for and that the costs of services were equitably allocated between service areas. … are filed with our office within 60 days after the close of the fiscal year. Annually audit the Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and two Board members did not publicly disclose, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Town of Stanford – Financial Management (2021M-130)

… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Spackenkill Union Free School District – Professional Services (2021M-89)

… pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought competition … services and entered into written agreements with service providers. Key Findings District officials did not always … manner. District officials: Paid six professional service providers $987,305 without seeking competition. This …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)

Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets

https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021m

Town of Corning – Financial Condition (2020M-13)

… fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key … and appropriations are reasonable based on historical or known trends. Develop multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily … Key Recommendations File the appropriate State aid forms with SED for the remaining four buses identified in …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained … Determine whether the Pleasantville Union Free School District District Board of Education Board ensured …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Irvington Union Free School District – Fixed Assets (2022M-89)

… were in the District’s possession. These items included a desk, oven, stove, television and television studio …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Accounts Payable Advisory No. 22

… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information.  This facilitates public accountability and provides useful information to contracting agencies and potential future bidders. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Newark Central School District – Employee Benefits (2024M-40)

…   [read complete report – pdf]  Audit Objective  Determine whether Newark … Recommendations  Establish written policies and procedures for issuing separation payments, including a formal …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

City of Middletown – Payroll and Leave Benefits (2024M-26)

… report – pdf] Audit Objective  Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Hammondsport Central School District – Investment Program (2024M-63)

… the District’s investment program.  Except as noted in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Service Credit – Divorce and Your Benefits

… NYSLRS members receive service credit for all their public employment beginning with the date they joined NYSLRS. … Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x the years of service earned during the marriage the member’s total service credit   Purchased …

https://www.osc.ny.gov/retirement/members/divorce/service-credit

State Comptroller DiNapoli Releases Municipal Audits

… State Comptroller Thomas P. DiNapoli today announced the … to be provided and the basis for the payment. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0