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Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected … is a dangerously low level. Approximately $5.3 million in workers’ compensation reserve funds were inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2011, Bilinguals' Programs reported a total of $13.3 million in reimbursable costs. Key Findings We … in excessive compensation paid to the Executive Director (ED) and the Assistant Executive Director (AED); and $218,681 … Manual guidelines; $29,722 paid for the personal benefit of Bilinguals officials and staff, including but not limited …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualLow Income Home Energy Assistance Program – Federal Funding and New York
… age of six, or is 60 or older, or permanently disabled. Emergency HEAP benefits cover households that meet eligibility requirements and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programTuition Assistance Program – Fordham University
… Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The school’s enrollment for …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityComptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsCity of Yonkers – Budget Review (B6-16-11)
… The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be overly optimistic. If police … costs. The City plans to borrow up to $6.5 million for tax certiorari settlements in the 2016-17 fiscal year. With …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Village of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7State Agencies Bulletin No. 220
… Unit (BU61), provides a minimum annual guarantee of $1,248 for Pre-Shift Briefing pay for employees who occupied … Actions For each employee who may have received less than $1,248 during the prior fiscal year: Calculate the total … including any adjustments paid as a result of the 10/1/99 three percent general salary increase. If necessary, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by … over 30 years by obtaining a $15 million interest-free loan and securing grants to fund 27 percent of project costs. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… to determine whether Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) … we used data analytics to examine current and historic payments and to identify and facilitate the recovery of … Department offset $97,118 in forfeited benefits against UI payments during the current reporting period. Auditors also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … million in restricted funds that should have been returned to component districts. The Board has not adopted a written … fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and necessary purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationVillage of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – … Determine whether the Village of Addison Village Board of Trustees Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Wayne Central School District – Financial Management (2012M-229)
Wayne Central School District Financial Management 2012M229
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Skaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Maine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49City of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for next succeeding fiscal year. Key Findings Based on the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the … Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the Justice Court Court to ensure cash collections were properly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Sidney – Budget Review (B4-13-19)
… of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Minetto – Financial Condition (2013M-284)
… $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key … As a result, the financial condition of the general, highway and lighting district funds has diminished in recent … in fiscal stress. As of December 31, 2012, the general and highway funds reported unexpended fund deficits of $24,853, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284