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Afton 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 … Certain reserves had excessive balances when compared to their respective liabilities. Key Recommendations Ensure … all reserve balances and transfer overfunded amounts to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… five-member Board of Education, operates one school with 636 students attending kindergarten through eighth grade …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … establishing the amount of unrestricted fund balance to be maintained within the legal limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… Higher-than-projected revenue and cost-saving initiatives have helped New York City’s fiscal year (FY) 2024 budget … economic growth. Commercial property market vacancies have reached their highest levels in 30 years and white … revenue projections are also not as conservative as they have been in the past, leaving less room for an economic …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at … missing smoke detectors and garbage in rooms, according to an audit released today by New York State Comptroller … of homeless housing,"Suffolk County Comptroller John M. Kennedy Jr. said. "Along with habitability standards, I …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. My thanks to Borough President Diaz for inviting my team and me to provide this service to his Bronx …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… first half of the pandemic in the city, as they accounted for more than 71% of all businesses citywide. During the … grew second fastest with an increase in renovation work for smaller multi-family homes. At the same time, information … expanded due to new online services and other technology. For example, software publishing companies, including app …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… is located in the Town of Herkimer in Herkimer County and provides water and sewer services to its residents. The Village also … to some customers that reside in the Town of Russia and to three water districts that serve portions of the Towns …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… the New York City Transit Authority (Transit) used the American Recovery and Reinvestment Act (Recovery Act) funds … the New York City Transit Authority Transit used the American Recovery and Reinvestment Act Recovery Act funds …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… an adequate information technology (IT) contingency plan. Key Findings District officials did not establish … and loss nor did they establish an adequate IT contingency plan. Sensitive IT control weaknesses were also communicated … 2016 and 2021. Adopt a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured leave accruals were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… revenue and savings initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the … city faces significant financial pressures that are likely to exacerbate already large out-year budget gaps, according to a report on the city Fiscal Year (FY) 2024 Executive …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesServices to Workers Under the Worker Adjustment and Retraining Notification Act - Dashboard
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https://www.osc.ny.gov/state-agencies/audits/services-workers-under-worker-adjustment-and-retraining-notification-act-dashboardVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The Village is … Recreation Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board … Checks are signed with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… approximately 293,000 residents. The Town is governed by the Town Board which comprises the Town Supervisor and six … general fund’s total unreserved fund balance has declined by $25 million, from $14.7 million at the end of fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… the issuance of this follow-up to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-follow