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Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … County, has a population of approximately 5,000 residents and includes the Village of Candor within its boundaries. The … 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with grand …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsAndover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … the exception of the unemployment and capital reserves … Andover Central School District Financial Management 2018M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and … rate in SY 2022-2023. Chronic absenteeism rates are higher in high-need school districts than in low-need … While the public health emergency remained in effect, many school districts implemented restrictions preventing …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24School for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfXVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions on this Chapter to the Bureau of … of lapsing vouchers to the Bureau of State Expenditures Customer Service Help Desk at (518) 474-4868 or by e-mail at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsOpinion 90-32
… (acquisition of land and construction of building for storage of) BONDS AND NOTES -- Referendum Requirements (for DEC ordered construction of town salt storage shed) HIGHWAY LAW, §142(4); LOCAL FINANCE LAW, … proceeds for the construction of a town salt storage shed is not subject to referendum under either Town Law, §§81 and …
https://www.osc.ny.gov/legal-opinions/opinion-90-32About 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-reportCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed … they planned to initiate corrective action. … city audit amsterdam treasurer collections …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Sachem Public Library – Claims Processing (2016M-327)
… library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Letchworth Central School District - Reserves (2018M-176)
… Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve … Board properly established reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176DiNapoli Announces State Contract and Payment Actions for May 2015
… waste or other improprieties. Cumulatively through May for calendar year 2015, DiNapoli’s office has approved 8,351 … Statistical Surveys Inc., and Verihull LLC for the sale of boat title and registration data. Office for People … services at Chapin and Schomburg Apartments. SUNY – Upstate Medical University $300 million with Central New York …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015Town of Schroeppel – Cash Disbursements (2014M-296)
… were not effectively reviewed or certified by any Town official. The Board did not audit, or contract with an … payrolls are thoroughly reviewed and certified by a Town official independent of the payroll process. Annually audit …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdfState Comptroller DiNapoli Releases Audits
… of General Services (OGS): Compliance with Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up) … majority of its energy savings. OGS also needed to develop a contingency plan to replace the project and to continue … Plans (2018-S-33) There is room for improvement in how the MTA’s three self-insured agencies administer workers’ …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsVillage of Akron – Selected Financial Activities (2016M-133)
… of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … The Clerk-Treasurer did not maintain complete or accurate accounting records and reports. The Village had insufficient …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/floral-park-bellerose.pdfMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… report - pdf ] Audit Objective Determine whether Madison County (County) officials used competitive methods to obtain … (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the LLC a $500,000 …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Tax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-form