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Tri-Valley Central School District – Budgeting (2014M-094)
… and the Board recognized the potential liability of expired collective bargaining agreements; however, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094School Districts’ Energy Performance Contracts (2015-MR-1)
… project costs of approximately $52.5 million. Key Findings All five districts are projected to realize the guaranteed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Review of Travel Card Expenses
… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only reimburse actual, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesNorth Shore Central School District – Fuel Inventory (2017M-89)
… manual inventory records that included the date, stick reading in inches, gallons of fuel in the tank …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTuckahoe Common School District – Purchasing (2013M-158)
… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background … with one appointed as the Chairperson. Actual expenditures for the 2011-12 fiscal year totaled $16.8 million. Key … as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were required …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Roxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and … Determine whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli: Springport Town Clerk Faces Criminal Charges
… actions were exposed during the Comptroller’s review of Springport’s monthly retirement reports. DiNapoli’s office … her arrest will deter others from such corruption. My office works to safeguard the pension fund and thwart … to defraud the system." To date, DiNapoli’s investigation of retirement frauds has led to 24 arrests and the recovery …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesVillage of Islandia – Overtime (2023M-121)
… During our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts … The purpose of our audit was to review the Boards oversight and the Towns various cash receipts and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27DiNapoli: New York on Better Financial Footing
… remained below 4 percent. Reserves are projected to change little in the next few years, according to the Financial …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… "New York City’s finances look to be on solid ground, with a strong economy, a balanced budget and out-year gaps …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedState Comptroller DiNapoli Releases Municipal & School Audits
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The treasurer did not: … (23%) totaling $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report … To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did not prepare and … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsCounty Medicaid Costs
… State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to … Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated with … Medicaid expenditures adjusted for certain State and Federal Medicaid assistance (such as State Overburden Aid). …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsJune 2002: Advance Refunding Bonds
… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … bonds on each bond maturity date rather than an earlier "call date". How is an advance refunding reported in financial …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bonds