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Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Brushton – Fiscal Oversight (2014M-235)
Village of Brushton Fiscal Oversight 2014M235
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … initiate corrective action. … Determine whether Village of Fort Plain Village officials established appropriate control …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101State Comptroller DiNapoli Releases School District Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Alexandria Central School District – Financial Condition (2016M-5)
… is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5State Agencies Bulletin No. 296
… Affected Agencies Data Capture Agencies Specifics The attached file layouts for … - Fields for PERSONAL DATA Attachment 1c - Fields for JOB REQUEST Attachment 1d - Fields for JOB Attachment 1e - Fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Albion Central School District – Financial Management (2021M-200)
… adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and District … adopt realistic budgets and did not properly manage fund balance and reserves. The Board and District officials: … of the statutory limit by $17.3 million or 47 percentage points. Key Recommendations Adopt budgets with realistic and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the Board can contract for a lesser amount than SED’s calculated NRT rate, it …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… Did not monitor the natural gas rates charged by the energy supply company (ESCO) or enter into a written contract … action. Appendix C includes our comments on the District’s response. … Determine whether the Mount Vernon City School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $267.7 billion at the end of the first quarter of state fiscal year 2024-25. For the three-month period …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … Develop and adopt policies and procedures regarding the daily lottery activities and ensure that only the … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53State Comptroller DiNapoli Releases School District Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … and one recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsScio Central School District – Capital Assets (2024M-45)
… the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a … location listed. Although required annually, the last physical inventory was conducted in 2017. The Superintendent … District asset policy and procedures. Conduct an annual physical inventory of capital assets. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with … loan program Program in accordance with established policy guidelines guidelines and ensured businesses complied with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and … rate will be set to the System average rate. Note: Graded rates are calculated based on a System average rate that does …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryResources for Local Officials
… Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit Cost-Saving … Tax Data Verification Assessment Roll Verification Justice Court Fund Reporting (JCR) Contact Update Other Required …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … 2014-15 fiscal year. Furthermore, employees’ leave accrual records were not accurately maintained. Town of Fishkill – … and two were not implemented. City of Mechanicville – Records and Reports – Audit Follow Up (Saratoga County) The …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2