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Saranac Central School District – Tuition Billing and Collections (2023M-90)

… or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of … procedures and provide oversight to ensure tuition bills are prepared for all nonresident foster care students …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Town of Sheridan – Disbursements (2023M-101)

… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

Fire Island Union Free School District – Claims Auditing (2023M-114)

… (District) Board of Education (Board) properly audited claims before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an increased … develop and adhere to adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Town of Hamburg - Finance Office (2023M-109)

… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. … Director of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year

… Overall, local collections totaled nearly $1.8 billion, up $43.5 million compared to the same time last year. “Local … was seen in the years before the pandemic, is a positive sign of stability and could help local officials better …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-year

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… and shared network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access … belonged to former employees and were last used to log into the network between June 2015 and August 2022. … limit access to shared network folders based on assigned job duties and responsibilities. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Fine Fire District – Board Oversight (2023M-81)

… adopt the budgets, as required by New York State Town Law Section 181. Approve realistic budgets for 2019 through … and capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum … file financial reports. Audit and approve claims prior to payment and annually audit the Secretary-Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Local Sales Tax Collections Increased by 3% in July Compared to Last Year

… Local sales tax collections in New York state grew by 3% in July … $53.3 million compared to the same time last year. “Local sales tax growth in July continued at a moderate pace, … County had the largest decline at 12.1%. These monthly sales tax collections are from the cash distributions made to …

https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-year

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

DiNapoli: Local Sales Tax Collections Up Slightly in May

… Local sales tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. This is the third … Local sales tax collections in New York state increased by 11 in May compared to the same month in 2022 according to …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-may

Village of Endicott – Budget Review (B4-15-11)

… to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local Finance Law requires … expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

… audit charter school school district cash collections …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165

DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures

… and responds to outbreaks and how it collects and reports infection control data, among other recommendations. … Control Data Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failures

VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … A Revenue transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

East Ramapo Central School District – Financial Condition (2013M-141)

… period July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Village of Endicott – Budget Review (B4-14-7)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4147 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Town of Berne – Board Oversight (2021M-77)

… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … funds, as required. Town officials generally agreed with our recommendations and have initiated or indicated they … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77