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Barker Central School District – Payroll (2023M-19)
… $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment agreement which … a more thorough review of payroll during the payroll certification process. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rhinecliff Fire District – Board Oversight (2024M-154)
… Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did … Determine whether the Rhinecliff Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Inlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdfOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… not established by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher … pay rates and stipends are paid at rates established by a CBA, employment contract or Board resolution. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollTown of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January … $393,400. Key Finding Town officials are not properly accounting for sewer operations. Key Recommendation Determine … whether the sewer operations were created as a special district or sewer improvement and then budget and account for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Byram Hills Central School District – Fixed Assets (Westchester County) The board … were not traced to locations. East Irondequoit Central School District – Financial Management (Monroe County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Opinion 2004-4
… -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school district) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) … eight time sheets that were missing. East Ramapo Central School District – Nonpublic School Transportation (Rockland …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsOpinion 90-63
… Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations … library workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation … for volunteer library workers, but may not sponsor a party for the senior citizens of the sponsor municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … that duplicate press-numbered receipts are issued or other form of supporting documentation is maintained to account for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mXVI.3.B Fund Accounting – XVI. Financial Reporting
… divided into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only … Other Special Revenue Funds Other Debt Service Funds Capital Projects Funds Proprietary Funds Enterprise Fund … State University of New York and senior colleges of the City University of New York. Enterprise Funds distinguish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingNYS Accounting Operations - Budget and Spending
2020-bsao-budget-and-spending.pdf
https://www.osc.ny.gov/files/state-agencies/outreach/pdf/2020-bsao-budget-and-spending.pdfLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… activity fund for the period July 1, 2014 through December 31, 2015. Background The Levittown Union Free School … Hempstead in Nassau County. The District, which operates 11 schools with approximately 7,100 students, is governed by … and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Belfast Central School District , Onondaga-Cortland-Madison Board of Cooperative … has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Opinion 89-24
… by the school district's code of ethics. You ask whether a person who is a member of the board of education of a city … school district has a conflict of interest when: (1) the person holds a position with a state teachers association … the school district of which he is a board member; (2) the person is president of the local teachers association of …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… were not afforded the opportunity to ratify or reject the Board’s decisions or have assurance that officials obtained … that were not presented to and approved by the voters. The Board did not competitively bid four change orders totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through … November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in … of unrestricted fund balance that is not needed and not used to fund District operations. Review all reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsTown of Morehouse – Records and Reports (2021M-182)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or … Town Supervisor Supervisor maintained complete accurate and timely financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268