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State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects … preliminary 2022 budget, the city took important steps to address the uncertain future. “The FY 2022 budget revised …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetState Comptroller DiNapoli Releases School District Audits
… Briarcliff Manor Union Free School District (Westchester County) Auditors found district officials generally used a … and reserve policies. Hamilton Central School District – Procurement (Madison County) District officials did not always seek …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsOversight of Child Protective Services Outside New York City (Follow-Up)
… included in our initial audit report, Oversight of Child Protective Services Outside New York City (Report … who are at risk in the most serious types of child abuse cases. However, the actions taken are not summarized in …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followPersonal Income Tax Refunds
… appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds … December 31, 2014. Background The Department processes all New York State personal income tax returns. All returns that … about $8.3 million based on data we obtained from select New York State and New York City agencies to identify …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAssessment and Collection of Selected Fees and Penalties
… reviewed. The Department does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Carlisle – Fund Balance (2017M-106)
… 1, 2016 through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population … needs based on historical or other known trends. … Town of Carlisle Fund Balance 2017M106 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Bethpage Union Free School District – Leave Accruals (2015M-100)
… employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, 2013 through November 30, 2014. … with more than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not … from money on deposit in its 15 bank accounts at two financial institutions, which had an average of $13.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … corrective action. … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… our audit was to review the District’s financial condition for the period July 1, 2009 through June 30, 2014. Background … Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $88.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Bradford Central School District – Financial Management (2016M-253)
… $1.4 million to $1.9 million or 12.8 to 17.5 percentage points. Key Recommendations Ensure budgets include realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Lindenhurst Union Free School District – Credit Cards (2016M-179)
… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Monticello Central School District – Budgeting (2014M-97)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … more real property taxes than necessary. Reduce the amount of unexpended surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $27.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Chatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were … Recommendations Use reasonable appropriation estimates and do not appropriate fund balance that is not needed. Maintain … at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Morris Central School District – Fund Balance Management (2023M-47)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers and the … fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-report