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Village of Hempstead – Budget Review (B7-14-4)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4State Agencies Bulletin No. 1883
… of the 2021 maximum salary limit for members of ORP in Tiers 1 through 5. Affected Employees Employees who are members of ORP in Tiers 1-5 are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Town of Sand Lake – Justice Court (2015M-121)
… five-member Town Board, operates a Justice Court with two elected Justices. During our audit period, the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… reports are complete, accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Pierrepont – Fiscal Stress (2014M-314)
… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated fund deficits. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Saranac - Cash Management (2019M-32)
… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Glens Falls City School District - Financial Management (2019M-12)
… and capital plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… aid attributable to special education students, resulting in one district of residence being overbilled by more than $161,000 in the 2018-19 school year. School officials did not obtain … required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through … with the statutory limit. Review all reserve balances and transfer overfunded amounts to unrestricted fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… The Village of Monticello Housing Authority is located in the Village of Monticello in Sullivan County. The Authority, which was established … disbursements made to property owners. Heads of household in the Family Self-Sufficiency (FSS) did not certify that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditJohnsburg Central School District – Payroll (2014M-174)
… The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren County. The District is governed by an elected … payroll timekeeping. Employees did not consistently punch in or out to record times they reported for and left work. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Town of Barker – Justice Court Operations (2016M-422)
… 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. … Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately … the ability to modify or delete adjudication information in the Court's computers without the original data being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… The Northern Adirondack Central School District is located in the Towns of Altona, Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in Franklin County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… with his individual employment agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and … Village Attorney about recovering the overpayments noted in the report and properly report fringe benefits for income …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63