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Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… policies, or with statutory requirements relating to investments. The Board did not: Ensure required quotes … providers receiving payments totaling $24,009. Adhere to its investment policy by limiting the investment decisions to the Library’s Committee and by ensuring funds were …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations … where revenues exceeded expenditures due primarily to the underestimation of sales tax, fund balance was not …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116South Lewis Central School District – Conflicts of Interest (2021M-3)
… interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two Board members were employed by corporations that were awarded … capital project. They both worked on the project as part of their private employment and the District paid $3.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Canastota Central School District - Financial Condition Management (2019M-174)
… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mVillage of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Gates-Chili Central School District - Financial Management (2019M-53)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Division of Housing and Community Renewal Bulletin No. DH-67
… Purpose To inform the Division of Housing and Community Renewal of procedures for processing the April 2014 Rent Regulation … the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility … To inform the Division of Housing and Community Renewal of procedures for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulationCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… Revise the District’s policy to indicate which and when competitive methods will be used for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… services are provided by, or under the supervision of, a licensed therapist as required for Medicaid reimbursement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … for fiscal year 2018. Key Findings Significant revenue and expenditure projections in the proposed budget are … collective bargaining agreements (CBAs) have expired and the County faces potential significant increased salary …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2West Nyack Fire District – Claims Processing (2014M-259)
… to support purchases made. Expense reports for travel advances did not match the receipts that were … enforced. Comply with the District’s policy of not issuing travel advances and approve only those travel expenditures that follow the District’s standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Caledonia-Mumford Central School District – Online Banking (2016M-227)
… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County … Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… forward with the program it must be fully transparent on how the projects it has chosen to prioritize are the right … delays or cancellation if that money is not found, and how those choices would affect the new proposal. In sum, the … in planned spending over both capital programs that do not yet have an identified funding source. Like the MTA, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… purpose of our audit was to review BOCES’ budget transfer and purchase order processes for the period July 1, 2014 … of 18 component school districts. Combined, BOCES and the component districts educate approximately 93,000 … 12 percent were made with confirming purchase orders, and none of these purchases were documented as an emergency …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andCohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111