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Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, … Railroad officials made some progress in correcting the problem identified in our initial report. Of the six …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followCleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. … and then used $3.5 million of unexpended surplus funds to increase the retirement reserve without including those …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… million of the nearly $24 million of appropriated fund balance was used to finance operations. District officials … that result in the appropriation of unrestricted fund balance that will not be used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … Village officials have not restricted users’ access to the financial system based on employee job …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Town of Minetto – Information Technology (2022M-9)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Sodus Central School District – Software Management (2022M-64)
… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65What is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2012 … December 31, 2013. Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and … to the Town of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andComptroller DiNapoli Releases Municipal Audits
… , Village of Bellerose , Village of Brushton , Town of Day and the Limestone Volunteer Firemen Inc . “In today’s … audit the clerk-treasurer’s records and reports. Town of Day – Supervisor’s Records and Reports (Saratoga County) … Village of Bellerose Village of Brushton Town of Day and the Limestone Volunteer Firemen Inc …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… audits of the Greenport Union Free School District , Monticello Central School District , Susquehanna Valley … they exceeded the statutory limit of 4 percent in 2012-13. Monticello Central School District – Budgeting (Sullivan … audits of the Greenport Union Free School District Monticello Central School District Susquehanna Valley Central …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Restitution Payments (2021-MS-2)
… on deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … adequate written restitution policies and procedures for enforcing and monitoring restitution obligations. Make … victims whose restitution orders have remained unsatisfied for the longest period in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2DiNapoli Honors Community Leaders During Lunar New Year Celebration
… on several community boards. Honoree Sharon Lee, acting Queens Borough President, has served in several capacities through New York …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationLaFargeville Central School District – Financial Condition (2016M-216)
… the District’s annual budget but the Board has not officially adopted this or any other multiyear plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two Directors to each control all aspects of the procurement process, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11CUNY Bulletin No. CU-261
… Automatic Processing After payroll processing is complete for Pay Period 7C, OSC will automatically apply Increments to … employee will be brought to the 2nd additional step. For eligible employees, a row will be automatically inserted … and transfers. Questions Questions about eligibility for Professional Staff Congress increments should be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor adequately fulfilled his fiscal responsibilities for the period January 1, 2016 through July 31, 2017. … since 2013 or remitted the required financial reports to the Board or the Office of the State Comptroller. The …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192Unadilla Valley Central School District – Special Education Services (2016M-47)
Unadilla Valley Central School District Special Education Services 2016M47
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective special education services and whether the tuition rate charged covered the cost of providing these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-education