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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… funding levels. District officials generally agreed with our findings and recommendations and indicated they will take corrective action. Appendix B includes our comments on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementAdirondack Central School District – Information Technology (2022M-61)
… information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive … level agreement (SLA) to clearly identify the provider’s responsibilities and specific services to be provided. … are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… for 12 years and payroll services for 9 years without seeking competition. When officials do not seek competition, … Revise the District’s purchasing policies to include seeking competition at reasonable intervals for the … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… - pdf] Audit Objective Determine whether the Finger Lakes Horizon Economic Development Corporation (Corporation) Board … Determine whether the Finger Lakes Horizon Economic Development Corporation Corporation Board …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … included in the District’s training offered to the high school teaching staff. Five of the 12 recommended components …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkSaratoga Springs City School District – Procurement (2023M-25)
… [read complete report – pdf] Audit Objective Determine whether Saratoga Springs City …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166New York State Comptroller DiNapoli Statement on Win at SEC
… Thomas P. DiNapoli, as Trustee of New York State Common Retirement Fund, and the Church of England co-filed a … ny.us/pension/Exxon_Mobil_Corporation_New_York_State_Common_Retirement_Fund.pdf Previous press releases on this … Thomas P DiNapoli as Trustee of New York State Common Retirement Fund and the Church of England cofiled a …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secHancock Central School District - Non-Resident Student Tuition (2021M-208)
… - pdf] Audit Objective Determine whether Hancock Central School District (District) officials established non-resident … NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a cost-benefit analysis. Over the past three school years, the Board approved Wayne Highlands NRT rates …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… misappropriated. The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s … records and reports. Key Recommendations Record all real property tax collections and Clerk fees accurately and …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Butternuts – Disbursements (2021M-62)
… purposes and adequately supported, the Board, although required to do so pursuant to Town Law, did not audit and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Saranac – Town Clerk Operations (2019M-33)
… audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Horseheads Central School District – Network Access Controls (2021M-127)
… provided. As a result, officials were unable to determine exactly what services they paid for, if the District was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Town of Machias – Supervisor’s Financial Duties (2021M-98)
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor should: … and indicated they are taking corrective action. Appendix B includes our comments in response to issues raised in the …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Orange County Probation Department – Restitution Payments (S9-20-1)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments promptly and appropriately. As a … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Jefferson County Probation Department – Restitution Payments (S9-20-10)
… Determine whether the Jefferson County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Fishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159