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Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… July 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six … Glen Cove City School District Portable Electronic Devices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictNiagara Wheatfield Central School District – Financial Condition (2014M-364)
Niagara Wheatfield Central School District Financial Condition 2014M364
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the … that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 million of the … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesTupper Lake Central School District – Financial Condition (2014M-151)
… School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in … County. The District is governed by an elected five-member Board of Education and operates two schools with … year totaled approximately $17 million. Key Findings The Board adopted budgets for the general fund that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is … used. The District’s unrestricted fund balance as of June 30, 2013 was almost 15% of budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsVillage of Monticello – Board Oversight (2016M-337)
… be billed for minimum usage. The Board did not have a succession plan in place during periods of unexpected … action is initiated. Develop an integrated approach to succession management to include continually assessing … potential employee turnover; providing a formal, written succession plan as a framework for succession initiatives; …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Audit The purpose of our audit was to assess the Village’s financial condition and the Clerk-Treasurer’s maintenance of the financial records and reports for the … financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … 2,200 students. General fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital project, monitoring the project’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Thurston Fire Company – Board Oversight (2016M-429)
… not complete an annual audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card … completes an annual audit of the Secretary/Treasurer's books and records. Update Company policies to ensure they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… general fund and school lunch fund as of June 30, 2008. Local Finance Law requires all local governments that … obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… users within the financial software, and Business Office staff performed incompatible duties without management’s … District officials failed to ensure that Business Office staff were billing for various reimbursements due to the … establishes procedures to bill home districts for foster care children who are enrolled in the District. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Cayuga County Community College – Information Technology (2013M-291)
… College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291DiNapoli Releases Municipal Audits
… deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt; and there …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… Securities industry profits in 2018 were 11 percent higher than the previous year, but the … decline in the financial markets in the fourth quarter of 2018, the securities industry still had a good year with … profits and employment,” DiNapoli said. “Profits grew in 2018 and have nearly doubled since 2015. Bonuses declined in …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellState Comptroller DiNapoli Releases Municipal Audits
… refuse and garbage fees to finance the city's waste and recycling services, but the council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be easily identified … - Refund Account. Refund checks also contain a letter “P” or “W” in the upper right hand corner and will contain one … information regarding vendor checks that are returned or need to be reissued, see Section 9.C – Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Approximately one in ten, or about 800,000, New York households experienced … DiNapoli’s office examining issues impacting New Yorkers in need. His first report examined poverty trends. “Federal … it cannot, at times, access adequate food for everyone in the home due to a lack of resources, according to the U.S. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurity