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Shenendehowa Central School District – Longevity Payments (2023M-165)
… Key Recommendations Establish written procedures to ensure longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure CBAs include language for … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… District and the third-party provider. Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key Recommendations Ensure … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mVillage of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation … resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Milford Central School District – Fund Balance Management (2022M-94)
… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials adequately accounted for, … Determine whether Town of Plymouth Town officials adequately accounted for secured …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Fire District Information
… [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure … Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training …
https://www.osc.ny.gov/local-government/resources/fire-district-informationPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Lyndonville Central School District – Financial Condition (2016M-143)
… Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. Background The Lyndonville Central School District … appropriated reserves annually towards the ensuing year’s budget, none were used because of consistent year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli Releases Bond Calendar for March and April
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and their major public authorities during the months of March and April of … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York State New York City …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… manage village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; … periodically reconcile water and sewer receivable control account balances to the total of the individual customer …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Bond Calendar for June and July
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public authorities during the months of June and July of … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York state New York City …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… Event Comptroller DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with … tirelessly to better their communities and the State of New York. This year’s honorees included Kevin Kim, … Retail, Wholesale & Department Store Union About Lunar New Year Lunar New Year, or Chinese New Year, is an annual …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau … by a special act of the State Legislature in 1970. The Library serves more than 16,000 community members and is …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 2010, through September 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of … Village of Maybrook Water Operations 2013M121 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, … and properly authorized by a designated official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLong Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147