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Personal Income Tax Refunds
… and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 31, 2014. Background The Department processes all New York State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… and Pembroke in Genesee County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… of approximately 45,000. The Town, which is governed by an elected seven-member Town Board, operates a Justice …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Wappingers Falls – Board Oversight (2023M-70)
… and audited annually. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed approximately $4.2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Guilford – Budgeting (2023M-144)
… limit. Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund … fund balance amounts to within the amounts allowed by the Town’s policy. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… million were not deposited within 10 days, as required by Town Law Section 29.The collections were deposited an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Willsboro Central School District – Student State Aid (2023M-119)
… School District (District) officials properly claimed State aid for special education students who received … manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… City Common Council (Council) did not have accurate and up-to-date financial information when making significant financial … overdue report was more than four years past its due date. Monthly financial reports included erroneous reporting …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The … significant errors or irregularities, the errors we did find occurred because the School has not fully developed its …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Livonia Central School District – Software Management (2016M-293)
… schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. The … procedures. A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests … are followed to provide reasonable assurance that money is properly safeguarded. Ensure faculty advisors do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mChatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … and indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Key Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did not: … Accurately record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… of the Treasurer’s office collections as required by the City charter. The software collection system should …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Rensselaer County – County Bridge Maintenance (S9-13-6)
… approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s budgeted … maintenance; however, it has not been formally approved by the Legislature. This plan includes cyclical maintenance … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Windsor Central School District – Fuel Controls (2022M-133)
Determine whether Windsor Central School District District officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133North Greenbush Common School District – Claims Auditing (2022M-112)
… (Board) ensured claims were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Village of Clayville – Board Oversight (2015M-115)
… Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is … approving the abstract of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the annual financial report within 60 days of the …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115