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City of Rye – Boat Basin Fund (2013M-289)
… to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89School Districts’ Energy Performance Contracts (2015-MR-1)
… June 1, 2005 through November 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Tuckahoe Common School District – Purchasing (2013M-158)
… Trustees which comprises three elected members, with one appointed as the Chairperson. Actual expenditures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVillage of Islandia – Overtime (2023M-121)
… 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 … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Sullivan and Ulster Counties, and is governed by the Board of Education which comprises nine elected members. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Review of Travel Card Expenses
… of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and … 2013. Key Findings We found the Director certified $4,666 in inappropriate or unsupported travel expenses on vouchers … she was not entitled, falsifying a departure location to claim reimbursement for mileage she never traveled, and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Town’s various cash receipts and disbursements processes for the period January 1, 2013 through June 26, 2014. … Town Board. The Town’s 2014 budgeted appropriations for all funds total $540,615. Key Findings The Board did not … The Board did not adopt detailed policies and procedures for its budget process to ensure the development of the most …
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 Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
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
… her arrest will deter others from such corruption. My office works to safeguard the pension fund and thwart … 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . … …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesTown 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-42June 2002: Advance Refunding Bonds
… which is the new schedule for the Long-term Debt Account Group, should report the new debt, but not the old debt. How …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: New York on Better Financial Footing
… revenues with recurring spending and to limit the use of temporary resources. "New York has made significant … through 2018 average $2.5 billion annually, or 3.7 percent of average projected General Fund revenues, much lower than the levels of five and ten years ago. The Executive has instituted a …
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
… current fiscal year, ending on June 30, which will be used to balance the 2019 budget, according to a report issued … go to: http://osc.state.ny.us/osdc/rpt11-2018.pdf Find out how your government money is spent at Open Book New York . Track municipal …
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
… also lose the remaining $82,244 in state aid if officials do not properly submit claims for reimbursement by June 30, …
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
… to children with autism between three and five years of age. Both the SC and SEIT programs are located in … June 30, 2015, QSAC served 164 students, which consisted of 140 in SC and 32 in SEIT, with 8 children enrolled in both … Developmental Disabilities was $49 million, or 85 percent of QSAC’s total cost of $57.6 million. The remaining $4.9 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualCounty Medicaid Costs
… Health Plus provides health insurance for adults who do not have insurance on their own and who have incomes too …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costs