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Rockland County – Budget Review (B21-6-12)
… more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … The purpose of …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Press Conference on the Flushing Snapshot Report
… and high vaccination rates. Read Report zh: Chinese ko: Korean … Comptroller DiNapoli will hold a socially …
https://www.osc.ny.gov/events/flushing-snapshotPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the City of Plattsburgh in Clinton County. It is governed by an elected seven-member Board of Trustees. The Library’s …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Fonda-Fultonville Central School District – Payroll (2015M-118)
… direct deposit upload document each pay period and forward it to the Superintendent for certification. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118DeRuyter Central School District – Financial Condition (2015M-119)
… The Board has not formally adopted a long-term operational plan. The Board did not use proceeds from the insurance reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to replenish it …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Contract with Daytop Village, Inc. (Follow-Up)
… and as a result, OASAS paid Daytop $11.5 million more than it was entitled to. The objective of our follow-up was to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… was appropriated. This allowed District officials to make it appear that they were in compliance with the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementBeacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s preliminary budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4College of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted … State Finance Law. Specifically, the College did not: (i) reject quotes from offerers that did not comply with mandatory requirements; (ii) specify all elements of a responsive quote or disclose the process for awarding …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcTown of Ballston - Water Fund Financial Operations (2023M-60)
… report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s … Tax Cap and Tax Cap Compliance web page https://www.osc.ny.gov/local-government/property-tax-cap … Property tax levy …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES officials … for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Onteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … that appropriated a total of $810,000 in fund balance to finance District operations, but none of the appropriated … The Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that … schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial … Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
North Merrick Union Free School District Treasurers Duties 2013M366
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… BOCES paying a higher per kilowatt-hour (kWh) rate than if it had contracted with the supplier awarded the new bid …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … were not properly approved or adequately supported, and nearly all the charges lacked support to show they were … $158,065 . We reviewed transactions totaling $117,567 and determined that almost 98 percent of them lacked …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71