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Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… by the CBA. Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal … of Supervisors composed of 17 members, one of whom serves as the Chairman of the Board. The Board adopted a budget of …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165City of Olean – Budget Review (B1-13-2)
… and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … or resolved recommendations contained in our budget review report letter issued in March 2012. The City’s proposed …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDiNapoli Statement on Legislation Restoring Contract Review Authority
… issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the State Comptroller’s review of certain state contracts which had previously been removed. … issued the following statement today following the passage of A7925A in the Assembly which will statutorily restore the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Overall, local collections totaled $1.82 billion for the month, up $3.1 million from the same time last year. … in July compared to last year,” DiNapoli said. “As local officials start preparing their budgets for next … York City’s collections totaled $768 million, a decrease of 1.2%, or $9.1 million, compared to the same time last …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyDiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 23 in October compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… a projected budget gap of $6 billion for the coming fiscal year, in part because of higher Medicaid spending,” DiNapoli … or have special health care needs. For the State Fiscal Year ended March 31, 2019, New York’s Medicaid program had … reduce future improper payments. For instance, for the one-year period ended Sept. 30, 2019, DOH paid another $199 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Brian Rosenthal allegedly overstated his sick and leave balances by more than 270 hours which could have given … grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not … Brian Rosenthal allegedly overstated his sick and leave balances by more than 270 hours …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Rome City School District – Multiyear Planning (2021M-144)
… While officials have some information needed to develop the plans, additional information and analysis is needed. For … deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as necessary. The water … owes $490,922 to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime. Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism … approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeVillage of Mexico – Financial Management (2023M-170)
… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund … an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Cato – Water Financial Operations (2023M-145)
… Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … Perform required testing in accordance with New York State Department of Agriculture and Markets regulations and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had … through October 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andVillage of West Hampton Dunes – Financial Operations (2013M-390)
… was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390