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Williamsville Central School District – Financial Management (2016M-274)

… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

Highland Central School District – Financial Condition (2013M-358)

… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is … 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Danby – Claims Processing and Procurement (2022M-127)

… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not … for payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card … to the former Town Supervisor (Supervisor), resulting in overpayments totaling at least $12,043. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Red Hook Central School District – Financial Management (2016M-105)

… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)

… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid … for all the transportation State aid to which the District was entitled for bus purchases. The District had 10,885 user …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information

XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures

… the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment … line. If the Location field on any scheduled payment line is “OSCOFSET” followed by a two-digit number (e.g. … the Office of the State Comptrollers OSC Offset Unit is responsible for determining if a lien offset or payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account

State Comptroller Releases Municipal Audits

… WWTP project costs. The initial project completion date was December 2017 but was completed in October 2020. Find out how your government …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, distinct and separate … provides fire protection to over 15,300. The District is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

State Comptroller DiNapoli Releases Municipal Audits

… following local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration … were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over $4.1 million were not …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated. Key Findings The … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … whether payments to certain City officers and employees for unused leave accruals were authorized and accurately …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

Village of Lyons Falls – Financial Management (2013M-393)

… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

State Comptroller DiNapoli Releases Municipal Audits

… were adequately secured and protected against unauthorized use, access and loss. The board did not adopt an acceptable use policy, and officials did not provide IT security … did not have adequate online banking agreements. Find out how your government money is spent at  Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: State Tax Revenues Down $767 Million in May

… tax receipts in May were down $766.9 million or 19.7% from the previous year, according to the monthly state cash report released today by State … “With an economy still suffocated by a global pandemic, the state’s finances took another serious hit in the month of …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year

… Local sales tax collections in New York state increased by 1.5% in … million from the same time last year. “Growth in local sales tax collections for April was modest for the third … reporting to help local officials better understand how sales tax is performing in their part of the state.” In April …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-year

Charter School of Educational Excellence – Information Technology (2023M-174)

… pdf] Audit Objective  Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to … contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Comptroller DiNapoli Releases School Audits

… Choice Charter Middle School for Girls Elmira City Sc …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Rye City School District – Payroll (2024M-2)

… City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.  Key Findings  Although overtime was properly approved and monitored, District officials did … expenditures because they did not know how much overtime was being paid. The District also lacked overtime monitoring …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Sherman Central School District – Claims Audit (2024M-92)

… she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. According to a District official, historically the Board appoints one of … approximately $91,000 were not sufficiently itemized. As a result, improper or unsupported claims may be paid and may …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92