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West Genesee Central School District - Capital Assets (2023M-128)
… were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … $2.3 million selected for review: 54 assets were in use but not properly recorded in the inventory records and 38 of these assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11State Agencies Bulletin No. 298
… amount for Deferred Compensation has been increased from $8,500 to $11,000. The Deferred Compensation "Catch Up" … net pay after all involuntary and voluntary deductions and required tax withholdings are taken. Affected Employees Employees enrolled in the Deferred Compensation Plan. Effective Date(s) Administration checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Review of Credit Card Expenses at Finger Lakes DDSO
… Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The … group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … Disabilities Service Office DDSO to Finger Lakes Home Supply from Dece …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… Process and Document Preparation: BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and delete the … and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a voucher, OSC can either reject the voucher … of the situation. Depending on which option OSC used when denying the voucher in question, the Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftBolton Central School District – Financial Condition (2013M-58)
… District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings Although the Board … more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWyandanch Union Free School District – Budget Review (B21-7-1)
… proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … to incur debt to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… 2015 through March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to … HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors … in additional expenses because they were unable to comply with certain grant funding requirements. In addition, project …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsSandy Creek Central School District – Cafeteria Operations (2016M-354)
… The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; and the Town of Osceola in Lewis County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Williamsville Central School District – Financial Management (2016M-274)
… budgeting practices produced operating surpluses. The reserve fund policy did not adequately address how reserves … would be funded and used. The District’s insurance reserve has been used for self-insurance for dental and other … claims, which is not an appropriate use of this type of reserve. Key Recommendations Ensure that budgets include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area of 13 component … to enhance their individual educational programs, is governed by a 13-member Board of Education. Budgeted … ensure that the funding of reserves and capital projects is transparent to component districts and the public by …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mRed Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… audit was to examine the District’s transportation State aid procedures and information technology (IT) controls for … 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns … officials did not apply for all the transportation State aid to which the District was entitled for bus purchases. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVestal Central School District – Financial Condition (2014M-08)
… 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome … and in the Town of Owego in Tioga County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Jericho Union Free School District – Financial Management (2016M-328)
… (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and … the District budgeted for and paid the debt-related principal and interest from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Orleans County – Court and Trust Funds (2024-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6