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Cayuga County – Court and Trust Funds (2024-C&T-5)

… controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings There was no reconciliation performed …

https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5

Westchester County – Court and Trust Funds (2024-C&T-3)

… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts … Recommendations The Commissioner should ensure that all money deemed abandoned property is paid to the State …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3

Steuben County – Court and Trust Funds (2024-C&T-4)

… County Clerk’s and Surrogate’s Court’s records. Funds of $100 improperly remained in the Commissioner’s custody that …

https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4

Orleans County – Court and Trust Funds (2024-C&T-6)

… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. … County Clerk and Surrogate’s Court were generally up to date and complete. However, we identified one action for …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6

Genesee County – Court and Trust Funds (2024-C&T-7)

… and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a … not include an action ordering the executrix to deposit $5,000 with the Treasurer during 2022. Key Recommendation The …

https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7

Yates County – Court and Trust Funds (2025-C&T-1)

… controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer delayed turning over …

https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1

Letchworth Central School District - Reserves (2018M-176)

… levels. Key Findings The written reserve fund policy does not adequately address funding levels resulting in … $3.5 million are overfunded. Key Recommendations Adopt a more comprehensive written policy and review reserves to … aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176

Cherry Valley Fire District - Board Oversight (2019M-141)

… properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and … Board did not: Properly establish reserves or establish a reserve fund policy. Ensure that fire protection contracts … billed for and costs are equitably allocated between the District and towns outside the District. Ensure AUDs are …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Monticello Central School District - Fund Balance Management (2020M-2)

… used to fund operations. Review debt service and reserve funds and reduce balances to reasonable levels as necessary … Board and District officials properly managed the general funds fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the Board … by law. … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)

… effective internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. … of the component districts. Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in …

https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… purposes. Key Findings The Board did not appoint a faculty counselor, faculty auditor or a central treasurer as … proper approvals. Key Recommendations Appoint a faculty counselor, auditor and central treasurer. Ensure that clubs …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

City of Long Beach – Budget Review (B7-16-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … water sales and sewer rents, which the City Council has not yet authorized. Overtime salaries are budgeted at $2.3 …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Village of Delhi – Audit Follow-Up (2019M-204-F)

… - pdf ] | [ read complete 2020 report - pdf ] Purpose of Audit The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in …

https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-f

Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)

… and were properly approved and supported. Key Findings The payments Town officials made to not-for-profit …

https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125

Town of Guilford - Justice Court Accountability (2018M-248)

… report - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and … planned to take corrective action. … Determine whether all money held by the Justice Court are identifiable and …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248

Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities

… York’s five largest school districts received $8.6 billion in federal pandemic relief funds, and analysis by New York … P. DiNapoli released today found sizeable differences in how school districts are using the funds. The New York … learning gaps than other large school districts, both in New York and nationwide. The analysis looked at New York …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-priorities