Search

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

Islip Fire District – Disbursements (2020M-9)

… documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel … medical expenditures. Ensure all gas and general credit card charges are sufficiently supported with itemized …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims are supported by …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)

… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The … central treasurer and faculty auditor and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the central …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds

Town of Alfred – Incompatible Duties (2021M-99)

… which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99

Village of Old Westbury – Justice Court (2017M-64)

… the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key Recommendations Assign the responsibility of … the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Village of Madison - Collections (2023M-160)

… ambulance billings, collections, write-offs and unpaid balances. Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did not approve adjustments and … process. Ensure water and ambulance receivable control accounts are maintained and periodically reconciled. Provide …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Penfield Central School District – Procurement (2022M-76)

… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. … cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route times, … that was purchased or an analysis or documentation for how they negotiated the price of the parcel, which was …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Fire District Information: Fire District Training Providers

… The following providers have obtained certification of an approved training course related to the required training for Fire District Commissioners. Please note that a Fire District … Address: 139 Lafayette Avenue, P.O. Box 177, Suffern, NY 10901 Course Certified Through: 5/5/2026 Law Offices of …

https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providers

Union-Endicott Central School District - Noninstructional Overtime (2018M-201)

Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m

Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)

… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology

Overview – State Police Plan

… beyond 165 days (200 days for some members employed by New York State). The following payments are not part of your regular …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overview

Challenging a Determination – Special 20- and 25-Year Plans

… calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your …

https://www.osc.ny.gov/retirement/publications/1517/challenging-determination

Red Creek Central School District – Financial Condition (2016M-365)

… three schools with approximately 920 students, is governed by an elected seven-member Board of Education. General fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Williamson Central School District – Non-Payroll Disbursements (2021M-58)

… lacked adequate documentation that competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts for $41,444 on 118 purchase orders. District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58

Village of Brushton – Fiscal Oversight (2014M-235)

… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

Village of Fort Plain – Leave Benefits (2020M-101)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

State Comptroller DiNapoli Releases School District Audits

… state aid for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the … IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0