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Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, … the amount of unrestricted fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNorth Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance … 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance 2016M209 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Legal and Regulatory Authority To Do Business
… Attorney General Professional or Occupational Licenses and Insurance NYS Department of Education – Charter Schools NYS … NYS Workers’ Compensation Board Workers’ Compensation Insurance and Disability Benefits Coverage …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 … the types and timeframes of services and the compensation to be paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations … Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Lake Luzerne – Payroll (2022M-98)
… for time in/out. Inaccurately calculated overtime payments to hourly employees, resulting in overpayments of $8,052 out … Board-approved rates, resulting in $13,650 annual increase to the Town’s payroll that the Board did not approve. Key … in compliance with the Town’s policy. Ensure overtime is paid in accordance with the Town’s policy. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Brighton Central School District – Procurement (2022M-205)
… complete report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made … audit brighton school procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), which resulted … employees of more than $1,600. Key Recommendations Consult with legal counsel to review identified overpayments in this … they are accurate, properly supported and in accordance with CBAs, employment contracts or Board resolutions. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsVillage of Waterford – Board Oversight (2022M-70)
… provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of … or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient compensating … to take corrective action. Appendix B includes our comment on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Mount Pleasant – Financial Condition (2013M-303)
… Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 residents. The Town is … by the Town Board, which comprises four elected members and an elected Town Supervisor. The Town’s budgeted … for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2012 to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362West Seneca Central School District - Community Education (2019M-241)
… and District officials provided adequate oversight to help ensure that community education program fees were … and District officials provided adequate oversight to help ensure that community education program fees were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241City of Mechanicville – Audit Follow-Up (2012M-162-F)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government … services mainly through real property taxes, State aid and fees charged to residents. Results of Review Based on our … two recommendations were partially implemented and three recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fOne-Year FAE – Special 20- and 25-Year Plans
… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments … in the one-year FAE exceed the average of the previous 12-month period by more than 20 percent, the amount above 20 …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeUnadilla Valley Central School District – Special Education Services (2016M-47)
… School District is located in 10 towns in Chenango, Otsego and Madison Counties. The District, which operates one school … services to District students in a cost-effective manner and saved the District a total of approximately $339,000 in program and related services costs during the 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… Jewish and Muslim New Yorkers. I have confidence that Judge Lippman’s review of the City University of New York’s …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… for the Continuing Education Department’s (Department) financial activity. Key Findings Community education financial activity was not accounted for in the correct fund. … for the Continuing Education Departments Department financial activity …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-education