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Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 22, 2014. Background The Norwich City School District is located in Chenango County. The District, which is governed by an … fund balance, reduce reliance on fund balance as a financing source and develop revenue and appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town … cash and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in cash and …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130New Paltz Central School District – Payroll (2021M-45)
… [ read complete report - pdf ] Audit Objective Determine whether New Paltz Central … The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Granville Central School District – Medicaid Reimbursements (2021M-90)
… totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town … Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 Green Acres Mall PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyLockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the … in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Arkport Central School District – Payroll (2016M-338)
… the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … of future financial impacts. The pandemic increases the need for local officials to more closely monitor their … for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed … taken corrective action. … Determine whether Nyack Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Hammondsport Central School District – Nonresident Tuition (2016M-248)
… nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Madrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the … June 30, 2015. Background The Madrid-Waddington Central School District is located in the Towns of Lisbon, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… period July 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Department of Health (Department) Examination of Travel Expenses
… expenses were not appropriate. This includes lodging, meal, and fuel expenses for which there was no business purpose, meal allowance expenses the employee was not entitled to receive, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesOversight of Selected Aspects of Traffic Controls (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). About the Program The … and whether DOT took action to improve safe traffic and pedestrian flow at intersections. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … recommendations, one was partially implemented and two were not implemented. Key Recommendation Officials are … unresolved issues discussed in this follow-up within 30 days of the report’s issuance. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followLocal Government – 2023 Financial Condition Report
… of several school aid payments, requiring difficult budget management for school officials. Employee benefits was the … of growth in total expenditures at 1.8 percent. Fiscal Stress Was Relatively Low in LFY 2021 The Office of the New … towns, villages and school districts through its Fiscal Stress Monitoring System (FSMS), which combines several …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… pdf ] Audit Objective Determine whether Williamson Central School District (District) officials ensured that non-payroll … providers. District officials generally agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58