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Town of Morehouse – Records and Reports (2021M-182)

… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

XII.8.C Payment Intercepts – XII. Expenditures

… circumstances allowed by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-intercepts

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Personal Income Tax and Property Tax

… whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property … Tax Relief, collectively referred to as credits) processed by the Department during the period January 1, 2019 through … 19,049 questionable or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no segregation of … payroll to the extent possible given the limited staffing. Establish adequate oversight procedures for payroll …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

Cohoes Public Library – Governance and Operations (2015M-259)

… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

White Plains City School District – Financial Management (2020M-71)

… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

State Comptroller DiNapoli Releases School District Audits

… investment policy. Had officials invested available funds in a financial institution with higher interest rates, …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… 31, 2011. Background Article VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law …

https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessable

Village of Lewiston – Purchasing (2013M-45)

… year, budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… for by statute, resulting in higher than necessary tax levies. Key Recommendations Discontinue appropriating …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

State Comptroller DiNapoli Releases School District Audits

… As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not … Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave … NY 12236. … Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

Town of New Albion – Justice Court Operations (2014M-161)

… totaling $16,594 were deposited between two and 36 days late and a check that was substituted for $53 collected in …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) reserve fund, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)

… complete report – pdf] Audit Objective  Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3

Schoharie County Court and Trust Funds (2022-C&T-3)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property …

https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3

Tioga County – Court and Trust Funds (2023-C&T-1)

… by court order. Additionally, in certain circumstances, 2  funds from estates are entrusted to the Treasurer for … payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to payment from …

https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1