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Genesee County – Court and Trust Funds (2024-C&T-7)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Campbell-Savona Central School District – Student State Aid (2024M-79)
… still be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they intended to submit reimbursement claims for the full amount before the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. … expenses unless stipulated by agreement. Ensure that all employees receiving dependent care reimbursements are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Alden – Town Clerk/Tax Collector (2024M-106)
… collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. As a result, … taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they were …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Fairview Fire District – Financial Operations (2024M-138)
… fund balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, 2023. Unrealistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Village of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Chateaugay Central School District – Leave Accruals (2016M-149)
… one school with approximately 550 students, is governed by an elected seven-member Board of Education. Budgeted … four employees’ leave accrual balances were overstated by a total of almost 20 days, valued at $8,201, and two employees’ leave accrual balances were understated by a total of more than one day, valued at $298. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… of June 30 2015, the District overstated encumbrances by at least $198,771, which understated the amount of available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andState Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible Department of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. … administered by the State of New York. The intent of the program is to encourage the improvement and modernization of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public … and economic growth must guide future investments for New York, but the city is facing serious challenges, … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… School District (District) officials secured user account access to the network and shared network folders to help … not: Disable 35 unnecessary former employee, shared and service network user accounts which account for 11 percent of … multiple forms of PPSI in eight shared folders. Maintain a data inventory to properly protect IT resources, including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 collections totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Danby – Claims Processing and Procurement (2022M-127)
… procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in … procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… high inflation. In addition, New Yorkers continue to grapple with the health, economic, and social impacts of the pandemic. "I am pleased to see the budget will provide tax relief and support to help middle-class New Yorkers and small businesses, boost …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Copiague Fire District– Mechanic Shop Operations (2021M-93)
… - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately … Determine whether the Copiague Fire District District Board of Fire Commissioners Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Tupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … to effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Suffern – Budget Review (B21-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… and negotiating the related financial terms to obtain building space for school operations for the period July 1, … and evaluated available options before deciding to lease a building. The process used to select a firm to acquire and renovate a building on the Board’s behalf was not transparent, and we …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138