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Comptroller DiNapoli Releases School Audits
… School District , Greenburgh Central School District , Greenville Central School District and the LaFargeville … for the future use of any of the district’s six reserves. Greenville Central School District – Information Technology … Central School District Greenburgh Central School District Greenville Central School District and the LaFargeville …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Funds (2021M-181) Unapproved ECA clubs were operating in the district and officials did not establish an adequate … to follow to recover data and resume essential operations in a timely manner. Port Chester-Rye Union Free School …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0New York’s Economy and Finances in the COVID-19 Era
… Jobs Recovery Varies Across New York Total employment in New York State fell in March, and again—much more sharply—in April, with a combined loss of more than 1.9 million jobs. … Total employment in New York State fell in March and again much more sharply in April with a combined …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Town of Horicon – Leave Accruals (2016M-421)
… 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. … the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key … from employee leave accrual balances. Ensure that errors in the leave accrual records are corrected. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange County. The District, which operates two schools … estimates of appropriations and the use of fund balance in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40State Agencies Bulletin No. 1983
… (Institution). OSC Actions At the request of the New York State Law Enforcement Officers Union, Council 82, OSC will … State Agencies Bulletin No 1983 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseState Agencies Bulletin No. 1879
… this bulletin is to notify agencies of an automatic dues increase for employees represented by Council 82. Affected … Officers Union, Council 82, OSC will automatically increase the biweekly deductions for Dues (code 202) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseVillage of Attica – Justice Court (2014M-30)
… 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Jamesport Fire District - Length of Service Award Program (2019M-05)
… administer the length of service award program (LOSAP). Key Findings The District’s LOSAP policy is not consistent … General Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The … required 50 points to be credited for a year of service. Key Recommendations Revise the LOSAP policy to be consistent …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform supervisory review. Key … adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are certified. …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… School District (District) officials implemented a system to accurately record employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
North Merrick Union Free School District Purchasing 2018M87
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… Purpose of Budget Review The purpose of our audit was to review the District's financial management practices for the period July 1, 2015 through November 8, 2016. … year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIndustrial Development Agencies in New York State
Performance of Industrial Development Agencies in New York State
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15New Hartford Central School District – Payroll (2021M-149)
… accordance with Board authorizations. However, there are opportunities for District officials to strengthen internal … user permissions were restricted to employees based on job duties. Ensure the Assistant Superintendent for Business … users’ payroll permissions are limited to their authorized job duties. Properly monitor the payroll clerk’s work. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149