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Disposal of Electronic Devices
… (PPSI) may be improperly disclosed. One way information can be compromised is through careless disposal of electronic devices. Agencies may dispose of electronic devices on their own; however, the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesGermantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Forestport – Financial Management (2013M-184)
… 2012 operating expenditures totaled $867,387 for the general fund, $1,035,144 for the highway fund, $79,388 for the water fund and $44,158 for the sewer fund. Key Findings The … subsequent years’ budgets were not used as planned. The water and sewer districts were not properly funded, resulting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Wayne Central School District – Financial Management (2012M-229)
… balance that was not needed to fund the budget, created fake encumbrances (by at least $3.1 million for the 2009-10 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Cassadaga Valley Central School District – Financial Condition (2013M-249)
… 1, 2008 through August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua … Cassadaga Valley Central School District Financial Condition 2013M249 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mMonticello Central School District – Budgeting (2014M-97)
… in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key … taxes than necessary. Reduce the amount of unexpended surplus fund balance in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mPrattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the … Determine if the Board of Education Board and Prattsburgh Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Cattaraugus County – Court and Trust Funds (2014M-85)
… to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. … to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Victor Central School District - Financial Management (2019M-62)
… in fund balance that was not used. Annually increased meal prices, despite repeated warnings from its external auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Comptroller DiNapoli Releases School District Audits
… The college overpaid $4.6 million to the county for health insurance in fiscal years 2018 and 2019. Of the 20 employees … and district officials did not develop multiyear financial plans or establish targeted funding levels for reserves. Windham-Ashland-Jewett Central School District – Claims Audit Process (Greene County) Auditors determined that …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1XVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State … and are discussed in greater detail later in this section. Governmental Funds General Fund Federal Special Revenue Funds … fund types is necessary for a complete understanding of governmental accounting. A discussion of the fund types used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Oysterponds Union Free School District – Financial Management (Suffolk County) … of the ensuing year’s appropriations, or four to seven times the statutory limit over the last three completed …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsDiNapoli: External Risks Threaten NYC Budget
… The full impact of these changes cannot be quantified at this time, creating added uncertainty. The repeal of the ACA … assume financial responsibility for these individuals if this were to happen. It is likely that the city would lose …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetGreene County – Court and Trust Funds (2014M-294)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold … dispensaries by municipality in that region. The Office of Cannabis Management (OCM) maintains a list of operational adult-use cannabis dispensaries . AUC retailers must file tax returns …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateSilver Creek Central School District – Financial Management (2022M-153)
… and reserves, resulting in more taxes being levied than were needed to fund operations. The Board and District … $2.7 million of fund balance and reserve funds that were not needed to fund operations from 2018- 19 through … agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202