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Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-city-saratoga-springs-s9-21-10.pdfDiNapoli Releases Review of Executive Budget
… sufficient oversight and accountability, including $1.6 billion in capital grants. The budget also eliminates the … tax receipts that were initially expected to increase 10.6% in the current fiscal year have grown by 31.2% … on high-income earners, increased corporate franchise tax rates, the creation of a new pass-through entity tax and the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and … operates nine schools with approximately 5,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards … the Office was not including out-of-state transactions in its monthly reviews nor notifying other states where … has made progress with addressing the issues identified in our original audit. Of the three recommendations contained …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings … the Towns employee compensation and benefits transactions for the period January 1 2014 through January 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s implementation of the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . … To determine the extent of the Department of Labors implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followOversight of New York State Forest Tax Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report … To determine the extent of implementation of the five recommendations included in our initial report New …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… The Board adopted unrealistic budgets that relied heavily on the appropriation of fund balance as a financing source. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of York – Budgeting and Financial Oversight (2014M-181)
… the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … Town’s accounting records and did not adequately contract for and oversee the financial duties performed by the Firm. … process and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … updated or enforced adequate financial-related policies to ensure Town resources are protected. The financial duties …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a population of approximately … did not record, deposit or remit tax moneys collected in a timely and accurate manner. The Board did not perform an … and penalties are remitted and all moneys are deposited in an accurate and timely manner. Perform or contract for an …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Town of Knox – Internal Controls Over Payroll (2014M-35)
… was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. … of approximately 2,690 residents. Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls … Key Recommendations Adopt written policies and procedures for recording of time worked and leave time used by …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… responsible for ensuring the school budget is well managed and operations are cost effective. Auditing provides your … board the best opportunity for improving fiscal management and protecting taxpayer dollars through expert and independent review. Use this reference guide to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… - pdf] Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported … Determine whether District payments for health insurance buyouts were costeffective supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Comptroller DiNapoli Releases School Audits
… for 300 students and found that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… generating operating surpluses the board raised real property taxes by $50,000 during that same period. Wainscott …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsCity of Troy – Budget Review (B20-5-11)
… in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City of Troy, located in … to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit … in the Citys proposed budget for the 2021 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11City of Troy – Budget Review (B21-5-10)
… State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … estimated revenues for metered water rents contingent on Council approval of a proposed rate increase to be fully … the purchase of equipment of $8,500, these appropriations do not correspond to the expenditures included in the water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10