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Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 2013 through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Kent – Procurement and Information Technology (2017M-85)
… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The … Internet use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Opinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-24West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … with monthly bank statements, bank reconciliations and canceled checks. Company bylaws did not provide guidance …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of New Hartford – Procurement (2017M-149)
… used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $14 million. Key Findings Town … did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… of our audit was to determine whether the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether … cash receipts and disbursements were properly accounted for during the period July 1, 2015 through April 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraState Agencies Bulletin No. 952
… Employees Employees who received Military Stipend wages for paychecks dated from January 7, 2009 through August 13, … and Medicare taxes. OSC will automatically issue refunds for affected employees for whom wages were not exempted from Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryJefferson Central School District – Fund Balances (2015M-236)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings … using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2014 through April 30, 2016. … operates cafeterias in each of its seven school buildings for approximately 3,550 students, is governed by a … of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialStockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … the Stockport Fire District to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall general and financial affairs. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Arietta – Budgeting (2016M-308)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated … appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… for the Town's funds that were not set up to properly account for transactions by individual funds. The Supervisor … financial reports to the Board that include balance sheet account balances, detailed year-to-date budget-to-actual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Barker Central School District – Purchasing (2016M-208)
… price quotes to the claims auditor so the claims auditor can conduct an adequate audit of claims and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $86.6 … have not periodically solicited bids or proposals for primary transportations services and the transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andEastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80 million. … Key Findings Budgets did not include estimated amounts for refunds of real property taxes or amounts to fund them. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Randolph Central School District – Financial Management (2014M-20)
… audit was to evaluate the District’s financial operations for the period of July 1, 2008 through December 13, 2013. … with approximately 970 students. Budgeted appropriations for the 2013-14 fiscal year total approximately $18.7 … consistently overestimated budgeted appropriations for fiscal years 2008-09 through 2012-13 by more than $6.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli: Property Tax Exemptions Top $450 Billion
… other taxpayers generally bearing financial responsibility for the offset in tax burden, it is vital that exemptions be … ($103.6 billion, 23 percent of all exemptions); non-profit organizations such as hospitals, education institutions and … governments and school districts have either reduced the percentage or disallowed this exemption entirely. For Fiscal …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionIndustrial Development Agency Board Governance (2017-MS-1)
… through May 31, 2015. Background An IDA is an independent public benefit corporation whose purpose is to promote, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Audits
… comply with, and contractors/consultants are not required to follow, these procedures. Auditors believe this contributed to LIRR completing 10 of 11 sampled projects late, ranging … that did not comply with Medicaid policies. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-audits