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Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Copiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. The Board … auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Sharon Springs Central School District – Fund Balance Management (2022M-100)
… appropriations by an average of $1.6 million, or 17 percent. Informed residents and taxpayers the District … balance to exceed the statutory limit by $2.3 million, or 23.7 percentage points. Annually overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant … authority. The Village’s ability to rely on real property taxes as an increased revenue source in the future is …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds totaling $4.4 billion to date. … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… outstanding balance is not fully repaid by November 10, 2022, interest costs will mount, as will the federal portion of employers’ 2022 tax bills. “New York’s unemployment insurance debt has …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundCity of Salamanca – Employee Benefits (2023M-96)
… consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… homes for affordable owner-occupied use. The Land Bank funds its operations primarily with grants, which have …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … or impermissible gifts totaling $47,400 to various local community organizations. Officials also paid nine claims …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B21-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Albion – Water and Sewer Rents (2013M-108)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … largest customers (the correctional facility and other municipalities) were accurate. The water clerk did not …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… realized negative fiscal trends in its general and highway funds over the past several years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Tupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14State Comptroller Releases Municipal Audits
… government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not properly manage pool project … of Little Valley – Capital Project Management (Cattaraugus County) The board properly planned the waste water treatment …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… of your organization. OSC will be pleased to assist you with any questions you have regarding the information contained in this guide or any special circumstances with which you may need assistance. The addresses and telephone numbers …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionIntroduction – Travel and Conference Expense Management
… as part of their official duties, whether it is to attend conferences, training sessions or to perform other … not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… “The MTA and its riders are at a dangerous crossroads. Ever higher fare and tolls, layoffs and more borrowing for …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-it