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Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… present to the Board financial records, detailed reports, bank statements or reconciliations of the Department’s bank accounts. Numerous vendor payments reviewed had … such as regular reviews of financial records and reports, bank statements and reconciliations. The Board should also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialEndwell Fire District – Controls Over Financial Operations (2013M-277)
… gifts, meals and travel expenses for mutual aid. The payroll vendor has access to a District bank account with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… or their family or friends. Under these circumstances, it is questionable whether the leases and contracts were in … The School also lacked appropriate information technology (IT) policies and procedures. The School did not properly control user access rights to the IT system and did not properly establish a disaster recovery …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationComptroller DiNapoli: 26 School Districts in Fiscal Stress
… include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressHolley Central School District – Financial Condition (2013M-342
… source of moneys in the debt reserve fund and either use it to pay related debt, if required to do so by statute, or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of … budgeting practices generated more than $5 million in budget surpluses. To reduce fund balance and stay within …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal … has not been provided to the District’s central treasurer or faculty advisors. The District’s internal auditor audited …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomOpinion 2000-18
… the political subdivision's fire department, through the payment of a form of deferred compensation funded by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. … Warsaw Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… financial condition and mobile device environment for the period July 1, 2010 through August 22, 2013. … of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of the District’s operations this is a dangerously low level. Approximately $5.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … hosting, spam, and virus filtering totaling $8,205 from a company owned by a District employee. Although this did not result in a prohibited conflict of interest, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andPort Jefferson Union Free School District – Information Technology (2014M-039)
… The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … funded primarily with real property taxes, State aid and PILOT payments. Key Findings The Board has not established a … vendor being added to the vendor list is already included in the vendor master file and has not established procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and determine … selected financial activities for the period July 1, 2011, to December 31, 2012. Background The Bolivar-Richburg Central … which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that … Board nor the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialJowonio School – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider located in Syracuse, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, … in Tioga to 35.5 percent in Delaware. New York City had a 7.1 percent decline, a $43.9 million reduction in revenues, which was comparable to the 7.3 percent ($44.6 million) decrease seen in July. The two …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-august