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McLean Fire District - Financial Operations (2017M-296)

… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The … were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296

Fort Edward Union Free School District - Financial Condition (2019M-245)

… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… earnings. Key Findings District officials did not develop and manage a comprehensive investment program. As a result, … month for investment. District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)

… America (FFA) extra-classroom activity (ECA) cash receipts and disbursements were properly accounted for. Key Findings … need to improve internal controls over FFA cash receipts and disbursements. We found: District officials did not … the use of debit cards. District officials agreed with our findings and recommendations and indicated that they …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroom

St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)

… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 381 eligible … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… reliability, responsibility, skill, education and training, judgment, integrity and moral worth of the professional service providers as … as required by policy. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Argyle Central School District – Medicaid Reimbursements (2020M-171)

… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 1,251 eligible … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171

Village of Monticello – Financial Condition (2020M-107)

… significant infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial … tax limit to ensure real property tax levies do not exceed it. Develop and adopt a multiyear capital plan …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

Vendor File Advisory No. 9

… a designation for the type of business the State does with each vendor. These classifications will be used …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-update

State Agencies Bulletin No. 2143

… CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the … of Transportation, the Division of State Police, and the Office of Parks, Recreation, and Historic … leave of absence, including Workers’ Compensation Leave, with a Payroll Status of Leave of Absence on 06/30/2023 may …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-payment

State Agencies Bulletin No. 2244

… CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the … of Transportation, the Division of State Police, and the Office of Parks, Recreation, and Historic … leave of absence, including Workers’ Compensation Leave, with a Payroll Status of Leave of Absence on 06/30/2024 may …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-payment

State Comptroller DiNapoli Releases School District Audits

… have been issued. Bethlehem Central School District – In-School Internet Connectivity (Albany County) The … District – Capital Project (Montgomery County) The board and district officials properly planned, authorized … (NRT) rates for special education students in accordance with regulations. The district’s NRT rates exceeded the New …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… District (District) officials properly recorded, tagged and accounted for capital asset purchases. Key Findings District officials did not properly record, tag and account for capital asset purchases. As a result, the … assets to a perpetual inventory. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Bradford Central School District – Claims Auditor (2022M-157)

… We reviewed 74 claims totaling approximately $3 million and found that: 70 claims totaling $2.96 million did not … Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges … for GST BOCES service charges. District officials agreed with our recommendations and indicated they will take …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157

Accounts Payable Advisory No. 72

… State agencies obtain the information necessary to assist with voucher processing when acquiring real property (i.e., land). This includes processing voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional award payment and land acquisition deposit …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Opinion 92-5

… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and … supersede those prior opinions to the extent inconsistent with the analysis and conclusion herein. It is a …

https://www.osc.ny.gov/legal-opinions/opinion-92-5

Masonville Fire District – Financial Activities (2020M-165)

… payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was adequately protected because … personal computer to maintain District financial records and perform online banking transactions. Key Recommendations … to the District computer. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… of Waterford, Saratoga County. The Village also contracts with the Town of Waterford, Saratoga County, to provide … controls over the cash disbursements process were adequate and we did not note any questionable bank withdrawals or …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

Opinion 93-1

… or statutory amendments that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to … for treasurer in the event of a vacancy) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (for deputy acting in the event … devolve upon the deputy. There remains no other vested with any of its functions. The deputy at once becomes acting …

https://www.osc.ny.gov/legal-opinions/opinion-93-1

State Comptroller DiNapoli Releases Municipal Audits

… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 … needed to process SNAP applications correctly and in a timely manner. Department officials also did not have … oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the town’s …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits