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XII.6.J Paying a Refund – XII. Expenditures
… processed using single payment vouchers and single payment Vendor IDs beginning with “02”. A list of refund types and valid Vendor ID’s is included in Chapter X. Business Units needing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundTerryville Fire District – Treasurer’s Duties (2017M-136)
… the Board provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017. … Terryville Fire District Treasurers Duties 2017M136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Ogdensburg City School District – Payroll (2016M-250)
Ogdensburg City School District Payroll 2016M250
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Elmont Union Free School District – Financial Condition (2017M-82)
… in Nassau County. The District, which operates six schools with approximately 4,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Hammondsport Central School District – Multiyear Planning (2024M-54)
… of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a result: District officials maintained surplus fund balance levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Bradford Central School District – Financial Management (2016M-253)
… have not adopted realistic budgets or effectively managed fund balance and, despite the significant amount of … the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. When unused … planned use of fund balance to avoid levying taxes at a level greater than needed. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107St. Lawrence County – Financial Condition (2013M-46)
… 2012. Background St. Lawrence County, located in northern New York, has a population of approximately 112,000 and …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Fairview Fire District – Audit Follow Up (2009M-211-F)
… Fire Commissioners, covers approximately five and one-half square miles and services 26,000 residents. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fState Comptroller DiNapoli Releases Municipal Audits
… records and reports for fiscal year 2024 through an audit committee, not by the entire board as required. The audit committee did not maintain supporting documentation to show …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Estimates LIRR Strike Could Cost Up to $61 Million Daily in Lost Economic Activity
… Thomas P. DiNapoli today estimated the potential Long Island Rail Road (LIRR) strike could cause up to $61 million … riders rely on the railroad every day, traveling between Long Island and New York City, and within Long Island for …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-estimates-lirr-strike-could-cost-61-million-daily-lost-economic-activityFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… sufficient segregation of duties or compensating controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 3,500 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialDiNapoli: Health Care Jobs Grow Across New York
… New York state's health care jobs exceeded 1.2 million in 2017, according to a report … in and year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. … cuts health care spending, it could jeopardize these jobs and hurt an important sector of New York's economy." …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceOxford Academy and Central School District – Financial Management (2016M-6)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Lansingburgh Central School District – Purchasing (2017M-173)
… Purpose of Audit The purpose of our audit was to determine whether purchase orders were independently … also serving as the purchasing agent, has the ability to submit requisitions, creating a situation where purchases … and approve requisitions submitted by the Treasurer prior to the purchase being made. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Central Square Central School District – Claims Auditing (2016M-292)
… 1, 2014 through March 31, 2016. Background The Central Square Central School District is located in the Towns of … Central Square Central School District Claims Auditing 2016M292 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Pride 2022
… This year, Comptroller DiNapoli will host his third annual Pride celebration at this historic location and honor … Carmen Neely Founder and Executive Director, Harlem Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad … people of color in upstate and western New York About Pride Month Each June, Pride month honors the anniversary of …
https://www.osc.ny.gov/pride-2022