Search
Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock … operates six schools with approximately 2,555 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The … comprise five elected members and are separate from, and in many respects independent of, the Town Board. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mXII.7.D Expedite Requests – XII. Expenditures
… may include, but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsCity of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the … review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… The Board did not segregate the Clerk-Treasurer’s duties or provide additional oversight as a compensating control, and did not properly plan or monitor the Village’s finances. The Board did not … The Board did not develop a long-term financial plan or adequately monitor the Village’s water fund. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Upper Brookville – Justice Court (2013M-160)
… review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval. The Justices did not establish adequate …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the water fund owed … duties within the water operation's accounting function or implement compensating controls. Implement water billing … errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Dunkirk – Justice Court (2013M-106)
… and did not properly segregate the Court Clerk’s duties or establish compensating controls. Key Recommendations … to ensure that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to … segregation of cash custody and recordkeeping duties or institute compensating controls. … Town of Dunkirk Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Newark School District Public Library – Board Oversight (2014M-54)
… Key Findings Although the Board had adopted an investment policy pursuant to statutory requirements, it did not follow … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… to review the Towns internal controls over the Justice Courts Court financial operations and the Highway Departments …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… recording of certain financial activities and the Town’s fleet management program for the period January 1, 2011, to … activity. The Town has not established an effective fleet management program. The Town does not have any written …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and … that define the specific steps for setting lease and license rates for using Authority property. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioState Comptroller DiNapoli Releases School District Audits
… $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES … economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Local Sales Tax Collections Up More Than 17% in November
… increase at 51%, followed by Cayuga County (40%) and St. Lawrence County (32%). During the last month of each … government financial records, track state contracts, and find commonly requested data. … Statewide local sales tax …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-novemberDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… in New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced … growth at 37%, followed by Oswego County (35.8%) and St. Lawrence County (30%). During the last month of each … government financial records, track state contracts, and find commonly requested data. … Local sales tax collections …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Library business. The Board did not implement policies or procedures to properly classify individuals as independent contractors or employees. The Board did not have adequate controls over … considered an independent contractor to determine if he or she should be designated as an employee. Audit and approve …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Dryden Central School District – Information Technology (Cortland County, … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… to excessive levels and have consistently levied taxes for expenditures that could have been paid for with … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer … if the amounts reserved are necessary, reasonable, and in compliance with statutory requirements. Develop a plan for … transparency through the budget process with public disclosure. Such uses could include, but are not limited to, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Attica Central School District – Financial Management (2016M-127)
… Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127