Search
East Islip Union Free School District - Financial Condition Management (2020M-24)
… financial condition. Key Findings The District’s general fund balance increased by $12.9 million (141 percent) from … expenditures and unassigned fund balance based on historical data and known trends. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementShelter Island Union Free School District - Fund Balance (2020M-23)
… time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … surplus fund balance to comply with the statutory limit and District policy. Adopt budgets that include reasonable … fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Mineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingTown of Hampton – Justice Court Operations (2013M-305)
… prepare monthly accountabilities, properly account for bail money held by the Court or submit the required monthly … and accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any given date. Review and analyze …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Overview – Legacy Reporting
… on employees, retirees, etc., which will enable NYSLRS to store and retrieve that information if needed at a later …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewTown of Parish - Financial Condition and Supervisor's Records (2019M-58)
… 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. When combined together, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Village of Unadilla – Procurement (2022M-182)
… Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… complete report - pdf] Audit Objective Determine whether the Minisink Valley Central School District (District) … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … totaling $187,932. Had these services been claimed, the District would have realized revenues totaling $93,966 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by … requires certain information to be filed with the Office of the Attorney General, the Office of the State Comptroller … the NYSED Business Portal. Each school district BOCES has a Delegated Administrator for the State Education Department …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053State Police Bulletin No. SP-243
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10DiNapoli Honors Hispanic Leaders
… New York State Comptroller Thomas P. DiNapoli’s Hispanic Heritage … Aucar, Executive Director, El Centro Hispano, Inc. State Comptroller DiNapoli and event honorees. L to R: José … County’s Hispanic population has grown faster than the state and nation. In 2020, 269,334 people in Westchester …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersTown of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0