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Freeport Union Free School District – Financial Condition (2016M-300)

… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Farmingdale Union Free School District – Financial Condition (2016M-235)

… is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates … they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million … actual needs, based on available current information and historical data, and discontinue the practice of adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)

… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

Copenhagen Central School District – Financial Condition (2016M-142)

… operations, and unassigned fund balance was more than twice the statutory limit from fiscal years 2012-13 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142

Oneonta City School District –Financial Condition (2013M-165)

… fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. Key Finding District … meets regularly to monitor and evaluate the current year’s budget and available fund balance and to plan for next … budgets and monitored the budgets throughout the year to properly manage the District’s financial condition. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Smithtown Central School District – Capital Projects (2016M-202)

… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, … assist Board members in determining the status of each capital project. Of the four projects reviewed, the District … from three of the projects. The money has remained in the capital fund for several years, dating back to September …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202

South Huntington Union Free School District – Financial Condition (2016M-132)

… did not use these funds to make related payments. Based on projections made by the District’s actuary, the workers’ …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Sweet Home Central School District – Financial Management (2016M-207)

… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits

… Town Clerk Deborah Waldron pleaded guilty Wednesday in Aurelius Town Court to official misconduct and attempted computer trespass, and agreed to resign for her attempts to boost her state retirement … 62, a 25-year town employee, was initially charged in May following an investigation by the Comptroller, New …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefits

Rensselaer City School District – Financial Condition (2016M-286)

… Purpose of Audit The purpose of our audit was to determine if the Board properly managed … The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286

Crown Point Fire District – Board Oversight (2024M-29)

… not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Town of Gorham – Budgeting (2023M-181)

… of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181

Harborfields Central School District – Information Technology Asset Management (2024M-9)

… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-asset

Town of Glen - Water and Sewer Operations (2023M-167)

… operations. The Board did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s … Ensure the Board adopts the water and sewer rates. Request and review monthly billing reports and review …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Village of Cato – Water Financial Operations (2023M-145)

… effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … in unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “Governor Hochul introduced her Executive Budget proposal amid … and mental health care, among other priorities. “The Governor and the Legislature have boosted the state’s …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Brockport Central School District - Financial Management (2023M-107)

… approved budgets made it appear as though the Board needed to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the District … be returned to the general fund. The District did not have comprehensive written reserve reports or plans, or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107