Search
Oversight of Juvenile Justice Facilities (Follow-Up)
… mission is to serve New York’s public by promoting the safety, permanency, and well-being of our children, families, … DJJOY Policy and Procedure Manual, conduct regular fire safety inspections, have an emergency plan, maintain sanitary … met State standards and regulations for the health and safety of juveniles and staff. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followLocal Sales Tax Collections Up 19% in 2021
… DiNapoli. This was the highest annual increase on record after a historic low in 2020 when local sales tax collections … than the rest of the state. Report 2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021Review of Credit Card Expenses at Finger Lakes DDSO
… incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from … incurred by Finger Lakes Developmental Disabilities Service Office DDSO to Finger Lakes Home Supply from Dece …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoChild and Dependent Care Credit
… with the Department, including the existence and dollar amount of the subsidy. The findings from this examination demonstrate the … to allow the Department access to the OCFS and ACS subsidy data for auditing personal income tax returns. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditTupper Lake Central School District – Records and Reports (2021M-14)
… and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and … and timely accounting records and reports were maintained to allow Tupper Lake Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Because District officials did not always comply with New York State General Municipal Law (GML) and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Sharon Springs Central School District – Fund Balance Management (2022M-100)
… (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not … limit results in tax levies being higher than necessary. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes … and approved prior to payment. Key Findings We reviewed 88 claims totaling approximately $5 . 5 million and found that … to payment . However, the District needs to improve the claims audit process because not all claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… totaling about $318,000 were deposited between 91 and over 200 days after they were received. Monitor State aid payments …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… limit and maintained reserve funds at reasonable levels. Key Findings District officials did not accurately report the … eligible to be paid from the reserve by $1.5 million. Key Recommendations Accurately report surplus fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… and disbursements totaling more than $6.4 million were not recorded, and bank reconciliations were not completed. Monthly financial reports were not … majority of property taxes in the town-wide (TW) funds, where additional funding was not needed due to the casino …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Port Jefferson – Justice Court Operations (2020M-56)
Determine whether the Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Newark Valley Central School District – Procurement (2022M-60)
… Audit Objective Determine whether Newark Valley Central School District (District) officials used a competitive … Determine whether Newark Valley Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… established adequate controls over cash disbursements. Key Findings The Board did not establish basic internal … a result, we did not refer this matter to law enforcement. Key Recommendations Work to seek recovery of misappropriated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… fund budget totaled $329,600 for the 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes … policy that required documentation for solicited quotes. Key Recommendations Amend the credit card policy to require …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an Executive Committee of 12 elected members is responsible for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialKillawog Fire District – Controls Over Financial Operations (2013M-111)
… totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained excessive levels of fund … with an independent auditor to perform such an audit. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Rockland – Budget Review (B6-16-19)
… its proposed budget for the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the … proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and implement a formal plan that …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19