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Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Industrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays summary-level … Performance of Industrial Development Agencies in New York State …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateWyandanch Union Free School District – Budget Review (B25-7-3)
… each year, starting with the fiscal year during which the municipality or school district is authorized to issue the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … 2014 through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Lancaster Central School District – Financial Condition (2016M-101)
… July 1, 2012 through December 8, 2015. Background The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, … Lancaster Central School District Financial Condition 2016M101 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Lynbrook Union Free School District – Special Programs (2016M-45)
… District officials did not adequately segregate the summer playground program Director’s duties or implement … Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. Checks for … supervisory reviews. Develop procedures to ensure that all playground program records are complete and accurate. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … and procedures would provide guidance on when and how to solicit competition, documentation requirements to support …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Mount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… of our audit was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August … budget transfer approval process could allow budget transfers to be made with late or no approval. The payroll … for budget transfer approvals. Ensure that budget transfers are approved by the Superintendent in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… eliminate numerous other programs, including the Social Services Block Grant, federal highway aid for emergencies and the Consumer Financial Protection Bureau. Based on Congressional …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately … City of Troy Financial Condition 2015M185 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185CUNY Bulletin No. CU-576
… To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. … units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 Background … the payroll system does not take union dues or agency shop fees because the check is confirmed before the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesManagement and Control of Employee Overtime Costs (Follow-Up)
… of overtime being earned in excess of $75,000 annually by individuals whose salary base was at least $75,000. We … New Jersey. Finally, the informal benchmark established by the Port Authority requiring its departments not to exceed …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to … Renaissance Academy Charter School of the Arts Financial Operations 2016M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Guilford – Budgeting (2023M-144)
… limit. Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund … fund balance amounts to within the amounts allowed by the Town’s policy. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planMorris Central School District – Fund Balance Management (2023M-47)
… from the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance … the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 percentage points) to $2 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… printing service accounts were consistently overestimated by approximately $11.5 million and $3 million annually. … required to be manually input into the financial system by the business office, which is inefficient and increases …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget