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Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… financial system. District officials did not designate an administrator who is independent of the financial … Office operations to be the financial software system administrator. Routinely generate and review financial …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

DiNapoli Statement on Executive Budget Proposal

… with revenue while still meeting the critical needs of New Yorkers and local communities. Funding for these initiatives is contingent on the strength of the economy and federal assistance. Governor Cuomo’s call … comprehensive campaign finance reform and public financing of campaigns is welcome. New York needs to reform its …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposal

Smithtown Fire District – Capital Project (2014M-231)

… January 1, 2013 through June 30, 2014. Background The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Accounts Payable Advisory No. 38

… information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Scarsdale Union Free School District – Overtime (2022M-105)

… at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

State Comptroller DiNapoli Releases School District Audits

… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Officials also did not … York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central School District – Claims … $1.2 million lacked adequate detail or were not submitted to the director of facilities for approval. Payments to …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

Brighter Choice Charter School for Boys - Payroll (2018M-139)

… Audit Objective Determine whether internal controls were in place to ensure that employee compensation was accurate, supported … periods during the audit period. 1 We reviewed the gross pay calculations of these employees to determine whether …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139

Odessa-Montour Central School District – Fuel Inventory (2019M-164)

… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are … no one verifies that all checks disbursed were approved by the Board. The Treasurer does not provide check numbers to …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the … the required proof of residency; three instances where no date was on the address verification document or the date was … verify and update the returning students’ residence to ensure that proof of residence addresses match the …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Vendor File Advisory No. 8

… or prompt payment interest after, 15 days as established in State Finance Law Section 179-F. … Updating the Vendor …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-update

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… in part because the records were not always updated to include all acquisitions of, removed/disposed of, or … Adopt a comprehensive written IT asset inventory policy to track IT assets. Perform an annual physical inventory. … generally agreed with our findings and indicated they plan to initiate corrective action. … audit north collins school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Schenectady City School District – Math Workbook Inventory (2023M-65)

… inventory procedures.  Evaluate available workbooks in storage before ordering workbooks for the next school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll … by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

A Message From Comptroller Thomas P. DiNapoli – Special 20- and 25-Year Plans

… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a plan that provides important benefits. This publication …

https://www.osc.ny.gov/retirement/publications/1517/message-comptroller-thomas-p-dinapoli

A Message From Comptroller Thomas P. DiNapoli – State Police Plan

… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …

https://www.osc.ny.gov/retirement/publications/1518/message-comptroller-thomas-p-dinapoli