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State Comptroller Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were … not provided with IT security awareness training. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsCity of Newburgh – Budget Review (B21-6-13)
… the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2022. The proposed budget includes a tax levy of $23,023,561, which is $33,061 from exceeding the tax levy limit. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13State Agencies Bulletin No. 1842
… know their NYS EMPLID or be able to locate it on their pay stub, direct deposit advice or by signing into their … account. If no other accounts are listed, the full net pay will be deposited into the balance account. The … out of receiving a printed copy of their direct deposit pay stub if the agency is enrolled in New York State Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1842.1
… know their NYS EMPLID or be able to locate it on their pay stub, direct deposit advice or by signing into their … account. If no other accounts are listed, the full net pay will be deposited into the balance account. The … out of receiving a printed copy of their direct deposit pay stub. Employees will continue to have access to their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772Ripley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfTown of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town depart
https://www.osc.ny.gov/files/local-government/audits/pdf/chili-2019-167.pdfTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… estimates of appropriations. The District maintained fund balance in excess of the 4 percent statutory limit. The … budget estimates are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialRed Creek Central School District – Financial Condition (2016M-365)
… Cayuga County. The District, which operates three schools with approximately 920 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Wolcott – Financial Management (2020M-131)
… budgets and did not maintain reasonable levels of fund balance. Did not adopt a multiyear financial and capital plan … a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period … current Supervisor did not maintain accurate and complete accounting records or ensure that the Board was provided …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to … balances from prior years. As a result, the general fund balance was overstated by $81,929. Annual financial reports …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25State Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. Sensitive information technology (IT) control … and resulted in higher tax levies than necessary. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Fairport Public Library – Financial Management (2014M-354)
… $2.6 million. Key Findings Library officials do not review or approve financial transactions before they occur. The Board did not establish formal financial plans or budgeting policies. Unrestricted fund balance has …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354City of Elmira – Financial Condition (2017M-90)
… through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the end of 2013 declined … monitor the City’s finances, including available fund balance and cash balances, to prevent further decline in …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five … of anticipated expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The Mahopac Central School … Findings The District was identified as being susceptible to fiscal stress due to a general fund operating deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302