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Mechanicville City School District – IT Asset Management (S9-22-16)

… accounted for. Specifically: Four desktops ($535 each) and one television ($948) could not be located and were not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

XII.8.C Payment Intercepts – XII. Expenditures

… certain circumstances allowed by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-intercepts

Transportation – 2021 Financial Condition Report

… Improved in the Past Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane … Since 2016, But Are Worse Than in Other States In 2020, New York State was responsible for maintaining 8,528 bridges.* A …

https://www.osc.ny.gov/reports/finance/2021-fcr/transportation

Village of Middleburgh – Fiscal Operations (2013M-10)

… Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… and membership did not review bank statement activity. No one ensured that cash receipts were properly recorded or that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings The former …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… during the three year period ending March 31, 2011. One of these employees worked at the State University of New …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

State Comptroller DiNapoli Releases Municipal Audits

… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Wyoming Central School District – Financial Management (2016M-67)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $5 million. Key Findings Officials … portions of fund balance toward the subsequent year’s budget that were not used because they consistently …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67

Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)

… Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The … agreements. … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments 2016M335 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation

State Agencies Bulletin No. 957

… (AC 1781) are available on the Payroll pages of the OSC web site under Information for Payroll Officers . Note : The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employees

Lowville Academy and Central School District – Financial Condition (2015M-220)

… from the District’s wind power agreement to reduce real property taxes, and the District’s unassigned fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)

… audit was to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 … 636 students attending kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who … million. Key Findings Budgeted appropriations for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals

Glens Falls Common School District – Financial Condition (2015M-66)

… by an elected three-member Board of Education, operates one school, with approximately 180 students. The District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Schroon Lake Central School District – Financial Condition (2014M-145)

… comprises five elected members. The District operates one school building with 224 students and 51 employees. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Copenhagen Central School District – Financial Condition (2016M-142)

… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142

Fire Prevention, Safety and Control

… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … settings across the State for more than 126,000 New Yorkers with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted …

https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control