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Albion Central School District – Financial Management (2021M-200)
… that benefits District taxpayers. Consult with legal counsel regarding excess funds in the retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Real Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? Information for Local Governments … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-capState Comptroller DiNapoli Releases Municipal Audits
… and Water Conservation District and the City of Yonkers . "In today's fiscal climate, budget transparency and … our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsLancaster Central School District – Financial Management (2022M-37)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance … Determine whether the Lancaster Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… July 1, 2011, through July 23, 2012. Background The Pine Bush Central School District is located in Orange, Sullivan, … Pine Bush Central School District Budgeting Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationLegal Aid Society
… Purpose The objective of our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March … The objective of our examination was to determine whether payments Unified …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… approximately $1 million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a significant operating deficit in 2011 … made interfund loans, totaling more than $101,000, to the highway fund to finance highway operations as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Cost-Saving Ideas: How to Reduce Energy Costs
… school district or local government by paying less for energy and consuming less energy. Reducing energy consumption also makes communities greener. Pay Less … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Hills-Ballston Lake Central School District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville in Schenectady County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Friendship Central School District – Fund Balance and Reserves (2022M-55)
… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest and … for costly cancer medications. Additionally, the Attorney General and Comptroller allege that Value billed Medicaid for … it did not have in stock to dispense. The Attorney General’s Medicaid Fraud Control Unit working with the …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyState Comptroller DiNapoli Releases School District Audits
… $11,173. Wheelerville Union Free School District – Unused IT Asset Inventory (Fulton County) District officials … complete and accurate inventory records to safeguard unused IT assets. As a result, auditors were unable to … conduct necessary physical inventories. Officials stored unused IT assets in an unsecured area, an unlocked cabinet in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… an early childhood education. UPK provides four-year-old children access, at no charge, to comprehensive early … with school districts comprise a wide range of early child care and education providers, including: day care centers, nursery schools, Head Start programs, group …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsVillage of Monticello – Records and Reports (2020M-104)
… bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Eastchester Union Free School District – Financial Management (2016M-59)
… Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … The District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventorySouth Mountain Hickory Common School District – Financial Management (2022M-49)
… levy, rather than increasing the 2021-22 school year levy by approximately 37 percent, or $53,000. Allowed surplus fund … Comply with the surplus fund balance limit established by New York State Real Property Tax Law Section 1318. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments 2016M335 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation