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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100City of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are … the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Stratford – Supervisor’s Records (2013M-11)
… had solicited the professional services of an independent public accountant to perform an audit of the records. Key … the following year, or engage the services of a certified public accountant or public accountant to conduct the audit. … Town of Stratford …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education … action. … Determine whether the Valley Stream Union Free School District Thirteen District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the 2019-20 and …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of Danby – Claims Processing and Procurement (2022M-127)
… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not … for payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card … to the former Town Supervisor (Supervisor), resulting in overpayments totaling at least $12,043. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Benefit Eligibility Assessment Process (Follow-Up)
… Background Our initial audit, which was issued on May 28, 2014, determined whether the New York City Human Resources …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followState Agencies Bulletin No. 1035
… agencies that earnings code CFR (CLEFR) should be used for the taxable fringe benefit CLEFR and how it will be … to certain employee’s taxable income & withholdings for tax year 2010. Legal Reference Pursuant to Internal … Section 61, certain fringe benefits are considered income for tax purposes. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010Village of Endicott – Budget Review (B4-14-7)
… the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller Releases Municipal Audits
… or disbursements. The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. … the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – Capital … the board developed a financial plan that addressed the impact of project debt payments. Village officials incurred …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and