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Rochester Academy Charter School – Purchasing (2013M-144)

… paid from an original receipt that contains sufficient detail to support the expenditure. Discontinue the practice …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Mount Sinai Union Free School District – Financial Management (2013M-227)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… budget transfers to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform

… the bill is also expected to result in higher health insurance premiums or loss of coverage for many New Yorkers. "The legislation will drive up the cost of borrowing for state and local governments' capital …

https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0

City of Troy – Financial Condition (2015M-185)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … relied on appropriating significant amounts of reserves to finance operations, and budgets for the water and sewer … with the City’s Charter. The City Comptroller failed to maintain individual accounting records for each capital …

https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185

CUNY 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-dues

Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Town of Lincoln - Disbursements (2022M-198)

… paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel about the unsupported claim payments to … support before approving them. Town officials agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Town of Guilford – Budgeting (2023M-144)

… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former … and did not complete timely and accurate annual and monthly financial reports. As a result, the City Common … overdue report was more than four years past its due date. Monthly financial reports included erroneous reporting of …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … and ensure the administrator returned all forfeited funds in a timely manner. Key Recommendations Establish written … returns all forfeited funds from the FSA and DCAP in a timely manner. Ensure the administrator returns all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Morris Central School District – Fund Balance Management (2023M-47)

… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… $3 million annually. Department heads utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system by the business office, which is inefficient and increases the likelihood for errors. There …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)

… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m

Albion Central School District – Financial Management (2021M-200)

… findings and recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Niagara Falls Water Board – Financial Management (2015M-141)

… finances in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

Wilson Central School District - Financial Management (2022M-22)

… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… NRT rate, it approved NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without … Education Department (SED)’s maximum allowable NRT rates and actual Board of Cooperative Educational Services (BOCES) … District taxpayers about contract renewals, tuition rates and total expected revenue, officials did not inform …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208