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Kings Park Central School District – IT Asset Management (S9-22-13)
… complete report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Jamestown City School District – Financial Condition (2015M-120)
… period July 1, 2011 through April 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone … Jamestown City School District Financial Condition 2015M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … budgets that include the District’s actual needs, based on available current information and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Schuyler – Financial Management (2014M-182)
… our audit was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. … of approximately 3,400. The Town’s budgeted appropriations for the 2014 fiscal year were approximately $1.6 Million. The … needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Unified Court System Bulletin No. UCS-123
… below: Represented employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented … dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, 86, 88 Employees may receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesDiNapoli Releases October State Cash Report
… but $1.9 billion higher than April projections, according to the monthly state cash report issued today by State … ended October with a balance of $11.4 billion, largely due to financial settlements. “The state’s short-term fiscal … position is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportCity of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described below, … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Hancock Fire Department – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … exercise adequate oversight of financial operations. West Colesville Volunteer Fire Company, Inc. – Board …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOverview – Legacy Reporting
… who have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law (RSSL). (See the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewTown of Boylston – Financial Condition (2021M-69)
… the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The … results during the year. Allowed excessive levels of surplus funds to increase. As of December 31, 2020, the general fund’s surplus funds were … whether the Town Board Board effectively managed the Town of Boylstons Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets … $839,465 occurred, increasing fund balance instead of using amounts budgeted. Maintained unrestricted fund … balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of December 31, 2021 …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82York Central School District – Financial Management (2022M-96)
… report – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education (Board) and District officials … Determine whether the York Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… and deposited. Ensure that the Treasurer and Financial Secretary performed bank reconciliations for Company … are for proper Company purposes. Ensure that the Financial Secretary maintains adequate cash receipts records and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… officials ensured claims for credit account purchases and employee reimbursements were properly supported and for … officials did not ensure all credit account purchases and employee reimbursements were properly supported and for … and the approval process for credit account purchases and employee reimbursements. Thoroughly audit claims and require …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the … our recommendations. Appendix B includes our comments on BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17