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Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… [read complete report – pdf] Audit Objective Determine whether the Sag Harbor Union Free … $1.3 million to determine whether an adequate claims audit was performed . The claims auditor approved: 122 … Perform a thorough, deliberate and independent audit in accordance with the Board policies. Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … developing reasonable budgets and managing fund balance in a responsible manner. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfMoriah Central School District - Cash Management (2019M-65)
… complete report - pdf] Audit Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not develop and manage a comprehensive … within legal limits, to maximize interest earnings. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65II.3.D Evaluation – II. New York State Financial Accounting
… is required under Section 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) … and disbursements for all funds of the state (including agency sole custody funds). Additional information about the budgetary (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . DOB …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationArdsley Union Free School District – Reserve Funds (2015M-348)
… identifying the leave balances for employees entitled to a payout at retirement included employees who were not eligible for a payout based on the collective bargaining agreement. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348School District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfTown of Stafford – Capital Projects (2024M-17)
… activity. Because the Board relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage … expenditures totaling $3,496 in the grant reimbursement applications. As a result, the Town received less funding …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal … CFRs detailing program related expenses. To be eligible for reimbursement, the provider's reported expenses must comply with the guidelines contained in the Manual. For the two fiscal years ended June 30, 2010, the Mill Neck …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… As a result, the Town accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… initially planning to override New York’s property tax cap in 2016-17 has nearly doubled when compared to last year, … indicated that they will seek an override of the tax cap. Last year, 3.5 percent, indicated plans to override the tax cap. Property tax levy growth for school districts is capped …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… taxes, with some benefits continuing for up to 30 years. Companies have to show why they would not be able to execute … did not get all the required financial information from companies that were awarded tax breaks and other assistance. … NYCIDA staff complete their analysis, they present their recommended applications to the NYCIDA board. Applications …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationNaples Central School District – Online Banking (2015M-143)
… period July 1, 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the … Naples Central School District Online Banking 2015M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143DiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… Audits of municipal water systems estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or … Thomas P. DiNapoli. The report analyzed the results of audits conducted by DiNapoli's office of 161 local … Audits of municipal water systems estimate local governments are …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsSyosset Central School District - Payroll (2018M-42)
… - pdf] Audit Objective Determine if officials ensured the accuracy of the compensation paid and benefits provided to employees. … officials have established adequate procedures over the payroll function to ensure that compensation paid and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… and sod products; vegetables; fruits; poultry and eggs; and aquaculture (e.g., fish, clams). Since the start of …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesAkron Central School District - Financial Management (2018M-195)
… District officials overfunded two reserves that totaled about $5.3 million and did not use most of the debt reserve … plan to take corrective action. Appendix B includes our comments on the issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Vestal Central School District – Fund Balances (2017M-91)
… is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools with … for one time expenditures, to fund needed reserves, to pay down debt or to reduce taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … with CVS Caremark to administer the prescription drug program. From 2019 through 2022, the cost of the prescription drug program averaged almost $3.3 billion per year. In …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civil