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Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. In … when a network account was no longer necessary and should be deactivated. Key Recommendation Periodically review user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkPortville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … appropriations and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Fredonia Central School District - Financial Management (2018M-33)
… annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt … for appropriations and the amount of fund balance to be used to fund operations. Reduce unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33New York’s Economy and Finances in the COVID-19 Era
… also occurring in the Rochester, Syracuse and Glens Falls MSAs. The Elmira area, where employment lagged most of … 433.1 (41.8) -8.8% Binghamton 96.7 (6.3) -6.1% Buffalo-Niagara Falls 515.4 (50.1) -8.9% Dutchess-Putnam 135.4 (13.9) … Montgomery 19,368 1,504 8.4% Nassau 283,522 32,738 13.1% Niagara 57,303 5,103 9.8% Oneida 75,756 5,458 7.8% Onondaga …
https://www.osc.ny.gov/reports/covid-19-november-12-2020State Comptroller DiNapoli Releases Municipal Audits
… , Village of Croton-on-Hudson , Town of Dannemora , East Islip Public Library , County of Franklin Solid Waste … , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget … during the audit period for 27 purchases totaling $77,044. West Niles Fire Company – Financial Activities (Cayuga …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsIdentifying Fiscal Cliffs in New York City’s Financial Plan
… Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … More than half of total fiscal cliffs by FY 2026 ($3.3 billion) are from funding shortfalls at the Department of … Act of 2010, which grows to $111 million by FY 2026. Street Health Outreach and Wellness (SHOW): In April 2022, …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planState Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsAbout this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents … format. The report also presents basic information on trends in State receipts (revenues) and spending …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportDunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … of the District’s reserves, totaling $14.8 million, appear to be overfunded. From 2013-14 through 2015-16, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to identify the loss per meal equivalent, and identify potential areas where they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionHolland Central School District – Financial Management (2015M-58)
… composed of seven elected members. The District operates two schools and a third school which is used only for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Clifton Park – Information Technology (2020M-162)
… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Determine whether Town of Clifton Park Town officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Wynantskill Union Free School District – Purchasing (2022M-85)
… complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free School District (District) sought … when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings District … sought when purchasing goods and services that fell below the statutory bidding thresholds. Officials did not: Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hancock Fire Department - Financial Operations (2018M-236)
… [read complete report - pdf] Audit Objective Determine whether officials … require more support for collections, such as tickets or receipts. The finance committee should audit the Treasurer’s records. This could include reviewing deposits or scanning check images and invoices. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Victor Central School District - Financial Management (2019M-62)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials: … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Alexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Alfred-Almond Central School District - Financial Management (2019M-131)
… an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … appropriations and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Canaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … appropriations and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104