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Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 … Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Dutchess County. The District, which operates four schools with approximately 1,500 students, is governed by an elected … and that fund balance was maintained in accordance with statutory requirements. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… in Monroe County. The District, which operates two schools with approximately 1,190 students, is governed by an elected … have adequate and consistent supporting documentation with evidence of appropriate review. … East Rochester Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… preserved during a disaster and identifies alternate work locations. … Ithaca City School District Transportation State …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… $1.9 billion, up $4.8 million from the same time last year. “Year-over-year growth in local sales tax collections … remain cautious in their sales tax revenue projections for 2024.” In January 2024: New York City’s collections totaled … what each municipality is due. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearCity of Salamanca – Employee Benefits (2023M-96)
… City employees for accuracy and legitimacy, and consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96DiNapoli: Local Sales Tax Collections Increased by 4% in August
… state grew by 4% in August compared to the same month in 2022, according to data released today by State Comptroller … $1.78 billion, up $67.9 million compared to the same time last year. “Local sales tax collections in August … (for July to September) will be available in October. Table Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustCampbell-Savona Central School District -- Budget Review (B2-14-11)
… planned will not ensure that the District is in compliance with statutory limits. The District’s tentative budget complies with the property tax levy limit. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Review of Credit Card Expenses at Finger Lakes DDSO
… was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and guidelines (collectively, New York State procurement requirements) for the purchase of food …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not … timely manner. Without adequate oversight, the Supervisor cannot ensure that all disbursements were made as authorized … not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… from January 2014 through May 2022. Use a Company credit card to make 794 personal cash advances totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… supervisors for which it had no legal authority to do so, and the District, as a result, made more than $810,000 … Board members. The Board, despite having no authority to do so, appointed two Treasurers and split the duties of …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Stratford – Supervisor’s Records (2013M-11)
Town of Stratford Supervisors Records 2013M11
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11X.7.B Local Customers – X. Guide to Vendor/Customer Management
… visit job aid Accounts Receivable portion published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersVillage of Port Jefferson – Justice Court Operations (2020M-56)
… Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the … receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months later without … identified in this report. The Justices should ensure bank reconciliations and accountabilities are performed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… with growing geopolitical uncertainty surrounding Russia’s invasion of Ukraine and persistently high inflation. In addition, New Yorkers continue to grapple with the health, economic, … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23State Comptroller DiNapoli Releases Municipal Audits
… project owners’ self-reported job performance. As a result, the board has no assurance the reported job … billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andIntroduction – Travel and Conference Expense Management
… even when the local government or school district's credit card was used for these expenses. Extension of trips after …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Agencies Bulletin No. 1795
… Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the … salary of a Tier 6 member was changed from fiscal year to calendar year as a result of Chapter 368 of the Laws of 2018, … regarding the calculation process can be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems