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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… through April 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. … reserved are necessary and reasonable. … Andover Central School District Internal Controls Over Reserve Funds 2013M162 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is … in processing and subsequent filing of claims as public records. The combination of original invoices, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftVestal Central School District – Financial Condition (2014M-08)
… Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings … actual historical expenditures as compared to the proposed budget for the District taxpayers’ consideration. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, rates, and limits effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Village of Suffern – Budget Review (B8-15-13)
… The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … show a surplus of about $209,000, which, along with a rate increase, could eventually eliminate the water fund’s … show a deficit of about $111,000, which will further increase the fund’s deficit. The adopted budget increased …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Wyandanch Union Free School District – Budget Review (B21-7-1)
… report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of … 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … District officials did implement the recommendations in our July 2020 budget review letter. The District's proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … annual budget or set and approve salaries, wages and wage increases. The Board of Commissioners was unable to determine …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsReview 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 and … making these purchases, employees must follow New York State procurement requirements, which are designed to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoSaranac Central School District – Tuition Billing and Collections (2023M-90)
… tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District during the 2019-20 through 2021-22 school … adequate procedures or provide sufficient oversight to ensure tuition bills were prepared and issued to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103DiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionWest Genesee Central School District - Capital Assets (2023M-128)
… had an incorrect location recorded. In addition, of the 168 capital assets that were disposed of, 156 either were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… of our audit was to examine the District’s transportation State aid procedures and information technology (IT) controls … officials did not apply for all the transportation State aid to which the District was entitled for bus … to ensure the preparation and submission of transportation State aid documentation and the performance of an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVillage of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Allegany County – Court and Trust Funds (2014M-74)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Avon Central School District – Financial Management (2024M-75)
… by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Orleans County – Court and Trust Funds (2024-C&T-6)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6