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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… without ensuring they were complete and accurate. Board meeting minutes did not include information related to pay raises. … employees that receive raises are documented in the Board minutes along with the amounts of the raises. Update the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Comptroller DiNapoli Releases School Audits
… transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through … The purpose of our audit was to determine if Town officials established effective internal controls …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers … obtain clearance specifically for their School. A School official told us that because the worker was previously …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal … their student loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Town of Java – Tax Collection Remittance (P1-24-21)
… The Tax Collector improperly followed the Supervisor’s instructions to not remit taxes to the County each month. The … governed by the Supervisor. By following the Supervisor’s instructions, the Tax Collector did not comply with Town Law, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… and internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed almost 7.5 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … School District at Delhi District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… 2015 determined whether the New York City Administration for Children’s Services (ACS) properly awarded, extended, and … ACS officials did not always comply with the Procurement Rules and document their justification for awarding certain …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followReporting of Billboard Income (Follow-Up)
… showing 871 properties with billboards and noted that for 717 (82.3 percent), no income had been reported to Finance. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… and support staff based on student grades. The Operations Manager’s responsibilities were not adequately segregated as … were not adequate. The School’s former Operations Manager was arrested in December 2024 for the alleged theft … in gift cards. On July 2, 2025, the former Operations Manager pleaded guilty to disorderly conduct and repaid the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… report – pdf] Audit Objective Determine whether the Town of Plymouth (Town) Town Board (Board) authorized … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none of which the Town owns. The solvents were purchased from …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
Honeoye FallsLima Central School District Financial Management and Competitive Procurement 2016M124
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andAdoption Subsidy Program (Follow-Up)
… parents were supported and in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy … Related Audit/Report of Interest Office of Children and Family Services: Adoption Subsidy Program (2008-S-106) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followVillage of Horseheads – Collections (2023M-169)
… Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were deposited an average …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169State Comptroller DiNapoli Statement on New York City Preliminary Budget
… transparency, allocating the remainder of federal pandemic relief and increasing projections based on year-to-date tax … projected in November. The city intends to transfer those funds in FY 2024 to prepay a portion of next year’s expenses. … outlook. However, while projections of budget gaps in FY 2025 and FY 2026 have declined, the city has chosen not to …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on the MTA’s February Financial Plan: “The MTA’s February Financial Plan underlines the seriousness … New York State Comptroller Thomas P DiNapoli issued the following statement today on the MTAs February Financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… saw the steepest decline (-24.8%). Monthly sales tax distributions made to counties and tax-imposing cities are … In the third month of each calendar year quarter, these distributions are adjusted upward or downward, so that the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearXII.6.L Replenishing an Advance Account – XII. Expenditures
… Preparation: Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID … with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account