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South Buffalo Charter School – Employee Compensation (2018M-1)
… or policy. Adopt clear and comprehensive written payroll policies. … South Buffalo Charter School Employee …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated … in St. Lawrence County. The District, which is governed by a seven-member Board of Education, has approximately 300 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Walton Fire District – Financial Operations (2017M-238)
… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … plan. Ensure the annual financial reports are filed in a timely manner. … Walton Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death … at least ten years of credited service, have not retired and you die more than one year after leaving public … Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. … Key Recommendations The Board should: Ensure that the payroll account balance shown on the District’s books …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… properly audited and approved before payment. Key Findings The controls over claims processing were not always effective. As a result, the purchasing agent approved 12 purchase orders (6 percent) … documentation that included confirming purchase orders (i.e., purchase orders issued after the goods or services have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mLake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… our audit was to examine the adequacy and support for the District’s calculations of separation payments and health … February 28, 2014. Background The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background … with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $53.3 … claims auditor did not ensure that the District only paid for travel and conference expenses that were necessary and as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, … Key Recommendations There are no recommendations in this report. … Watervliet Housing Authority Timekeeping and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Determine if the District is seeking competition for purchases that are under the bidding threshold. Key … balance. District officials did not always seek quotations for purchases under the bidding threshold. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… Credit card purchases lacked supporting documentation to validate they were for business purposes. Fundraising … was deficient. Key Recommendations The Board should create a credit card use policy that details acceptable use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Lakeland Central School District - Reserves Management (2019M-113)
… policy. Key Recommendations The Board should: Adopt a written policy outlining the financial objectives, optimal … an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Johnson City Central School District – Financial Condition (2015M-204)
… audit was to examine the District’s financial activities for the period July 1, 2013 through March 10, 2015. … Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Granville Central School District – Fund Balance (2016M-114)
… $26.7 million. Key Finding The District’s unrestricted fund balance exceeded the statutory limit by more than $4 … Recommendation Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund balance policy and reduce the excess amount in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114DiNapoli Statement on Governor's Veto of Transparency Legislation
… New York State Comptroller Thomas P. DiNapoli released the following … of legislation that would have increased transparency on state spending and was supported unanimously in both the State Senate and Assembly: “I am very disappointed the Governor vetoed our …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationDiNapoli: 26 School Districts in Fiscal Stress
… include scores for the dependent school districts in the "Big Four" cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressCaucus 2025: Important Information for New Yorkers
… Learn more about State Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… Learn more about State Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New …
https://www.osc.ny.gov/reports/caucus2025