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Comptroller DiNapoli Releases School Audits
… and the Starpoint Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… and debt service costs for the joint sewage transmission system. Parks officials are concerned about the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Oswego County – Transfer Station Cash Receipts (2015M-334)
… over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through September 9, 2015. … maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to … and sell the stickers in sequence. Establish a process for someone independent of the cash receipts process to …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Chemung County Probation Department – Collections and Disbursements (2016M-10)
… assistant collected all payments received by mail, had custody of all payments received by the principal …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… with the overtime policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… FAE (a maximum of 32 years). If you are age 55 or older at retirement and your regular plan would provide a greater …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hWillsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… corporation with approximately 35 members, governed by an elected nine-member Board of Directors. The Department, … that an adequate, documented annual audit is completed by the audit committee. Prepare an annual budget. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … that officials did not: Convey management’s expectations for managing network user accounts through written policies … Key Recommendations Convey management’s expectations for managing network user accounts through written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … by an average of $617,000, or 6 percent. Surplus fund balance exceeded the 4 percent statutory limit in all three …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of German – Supervisor’s Records and Reports (2023M-54)
… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … fund revenues and $57,000 of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … format. The report also presents basic information on trends in State receipts (revenues) and spending … Financial Report (ACFR) . Financial condition is a broad concept aimed at assessing the ability of a …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately … supported, and for School purposes. Key Findings Credit card charges were not always properly approved or … that all charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Akron – Selected Financial Activities (2016M-133)
… Recommendations Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… - pdf] Audit Objective Determine whether the Finger Lakes Horizon Economic Development Corporation (Corporation) Board … Determine whether the Finger Lakes Horizon Economic Development Corporation Corporation Board …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationAbout this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the … economic and demographic trends affecting the State. This report fills an information need not met by the … meet current and future financial and service obligations. This concept relates to a government’s ability to deliver …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement incentive payments made during the audit period . Of the 38 payments totaling approximately … Key Recommendations Independently review and approve all unused leave and separation payments to help ensure they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to receive advance Earned Income Credit payments for 2002. … To explain the procedure for the annual review of employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditCarthage Central School District – Financial Condition (2014M-138)
… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings … the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428