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Personal Income Tax and Property Tax

… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017

… more than $98,000. Based on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made … to which they were not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against …

https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017

Travel Advisory No. 3

… accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius Central School District – Professional Services (Madison County and … accordance with the terms of the agreements. Tioga Central School District – Cash Management (Tioga County) Interest …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Comptroller DiNapoli Releases School District Audits

… – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found that …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Chenango County – Court and Trust Funds (2025-C&T-2)

… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …

https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Town of Morehouse – Records and Reports (2021M-182)

… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … approximately $8.7 million, were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a result, more real properly taxes were levied then necessary …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Brockport Central School District - Financial Management (2023M-107)

… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … $30 million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

Silver Creek Central School District – Financial Management (2022M-153)

… did not effectively implement corrective actions. As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that exceeded the legal limit of 4 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Norwich City School District – IT Asset Management (S9-22-18)

… pdf] Audit Objective Determine whether Norwich City School District (District) officials appropriately tracked, inventoried and … or in use during the audit period. Key Findings Although District officials conducted a comprehensive annual …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18

Walton Central School District – IT Asset Management (S9-22-24)

… estimated costs of $2,052 based on recent purchase prices). Twenty-four IT assets (20 with a combined purchase/ … our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24

Central Valley Central School District – IT Asset Management (S9-22-7)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 8 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7

Freeport Union Free School District – IT Asset Management (S9-22-10)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … purchases could not be located. Ten IT assets nine with a combined cost of approximately $14,910 and one without a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14