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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. … funding levels. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Somers – Justice Court (2013M-198)
… of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to … received in an official bank account within 72 hours of collection, as required by law. Submit monthly reports to the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198East Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementBrushton-Moira Central School District – Tuition Billing (2023M-158)
… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and … years. District officials did not: Provide oversight of the officials who prepared the tuition bills. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the … corrective action. … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Ephratah – Accounting Records and Reports (2022M-138)
… with the Office of the State Comptroller (OSC) between 296 and 2,092 days late. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138East Quogue Union Free School District – IT Asset Management (S9-22-8)
… not properly accounted for. Specifically: Six IT assets with combined purchase prices of approximately $8,200 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of approximately $600, could not be physically located. Two …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22State Comptroller DiNapoli Statement on MTA 2023 Budget
… Thomas P. DiNapoli released the following statement today regarding the Metropolitan Transportation Authority’s … of its 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding … Thomas P DiNapoli released the following statement today regarding the Metropolitan Transportation Authoritys …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetAccess-A-Ride Accident Claims (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Access-A-Ride Accident Claims ( 2012-S-12 ). Background Our initial report, … traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followCarthage Central School District – Financial Condition (2014M-138)
… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Frankfort – Justice Court Operations (2022M-16)
… (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were … Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsWyandanch Union Free School District - Budget Review (B22-7-1)
… The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wilson Central School District - Financial Management (2022M-22)
… average unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return funds inappropriately restricted in the debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation