Search
Dalton-Nunda Central School District – Financial Management (2020M-92)
… exceeded the statutory limit by more than $1.3 million or 8 percentage points and two general fund reserves were … with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … evaluate all projects prior to approval or monitor the performance of businesses that received financial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Canton - Compensation and Benefits (2018M-159)
Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Health and Safety of Children in Foster Care (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our … timely. Key Finding We found that some progress was made in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central School District – Transportation State Aid and Debt … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Hammond – Town Clerk Operations (2014M-350)
… April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … penalties and second-notice fees to the Supervisor in a timely manner. The Clerk did not properly secure all … collections to the Supervisor, County and other agencies in compliance with statutory requirements. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County Treasurer … 17) but made only one remittance totaling $909,157 to the Supervisor on February 14, 2017. Deposit real property … of taxes paid by check in 2017 were deposited from eight to 38 days late. Always deposit fees within the required …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Did not adopt a multiyear financial and capital plan or detailed reserve plan that included the need and optimal … programs and did not always deposit receipts timely, or thoroughly reconcile them. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Alexandria Central School District – Financial Condition (2016M-5)
Alexandria Central School District Financial Condition 2016M5
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… established and maintained in compliance with statutes. Stop raising more real property taxes than necessary. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andTown of Poestenkill – Credit Card Purchases (2024M-34)
… ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key … all credit card purchases were adequately supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate personal purchases including, but not …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… issue of outstanding bonds. Among the requirements imposed by the Local Finance Law ( Sections 90.00 and 90.10 ) is that … the terms and conditions of all notes and bonds sold by certain public authorities at p …
https://www.osc.ny.gov/debt/approvalsState Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … on issues raised in the District’s response. … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … amount owed by the District annually to the State, for its share of the cost of the employees’ retirement benefits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… comment on the Association’s response letter. … audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash