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West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78DiNapoli Honors Hispanic Leaders
… New York State Comptroller Thomas P. DiNapoli hosted a reception in … Hon. Helen Voutsinas, justice of the Nassau County Supreme Court. Prior to being elected Supreme Court justice in 2018, … Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… [read complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial condition. Determine whether the District’s … were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentJustice Court Fund
… Town and village justice courts in New York State are required to report their disposition … Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) here: File Your Report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundService Credit – Divorce and Your Benefits
… receive an additional month of service credit for each year of credited service at retirement, up to a maximum of …
https://www.osc.ny.gov/retirement/members/divorce/service-creditState Comptroller DiNapoli Releases Municipal Audits
… The former receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and … penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Local Government Audits
… New York State Comptroller Thomas P. DiNapoli announced the following local government audits have been completed. … and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring professional services … and internal controls over information technology for the period January 1, 2013 through February 28, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Adopt policies … Town officials agreed with our recommendations and plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and … are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialCUNY Bulletin No. CU-247
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-247-city-employees-union-local-237-dues-and-agency-shop-feeCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … have not effectively segregated parking violation duties in the Department or implemented compensating controls such …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Olean City School District – Financial Management (2016M-210)
… policy or plan for establishing, funding and using reserve funds. … Olean City School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges totaling $50,989. The Board Treasurer (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges an average of 108 …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Savona – Board Oversight (2015M-328)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … or engage the services of an independent public accountant to conduct the audit. … Village of Savona Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not … with contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100