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Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial condition for the … planned operating deficits and appropriating fund balance to finance the planned deficits. The continued appropriation … balance will deplete it, and District officials will have to identify other revenue sources to fund future budgets. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Lewiston – Purchasing (2013M-45)
… $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 … the needs of the Village and adheres to current statutory requirements. Require strict adherence to the requirements set forth in the procurement policy and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129State Comptroller DiNapoli Releases Audits
… Honey bees are essential to the agricultural industry for the pollination services they provide. The State … audit report, implementing both recommendations. Office of Temporary and Disability Assistance – Reimbursement of … and three were not implemented. New York State Health Insurance Program – Anthem Blue Cross – Coordination of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … custody that should have been turned over to the State Comptroller as abandoned property. Morley Volunteer … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases School Audits
… (14 percent) of the appropriated fund balance. During this period, the district also increased the tax levy by $10 …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Opinion 96-6
… the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … commissions split with the insurance agency is more than a de minimis portion of the supervisor's annual income, the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Stay Informed – State Police Plan
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, request to purchase service credit and apply for retirement. Review your Member Annual Statement carefully …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedComptroller DiNapoli Releases School Audits
… safeguarded. However, detailed procedures have not been put in place to formally reconcile the potential sales from …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCity of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Yonkers – Budget Review (B6-14-14) - Revised
… by red light cameras; the legislation authorizing this revenue is set to expire on December 1, 2014. The City …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… transportation efficiency, the District could realize up to $654,000 of annual cost savings and as much as $1.4 … industry benchmarks, the District could reduce costs by up to $293,000 annually. Key Recommendations Reevaluate the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … payment. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … stated they appropriated unexpended surplus funds to keep the tax levy and user rates stable. However, this …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town Board which … segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash collected totaling … configuration. Although data is backed up in the Clerk’s office and Finance Department, the backups are not taken …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCity of Yonkers – Budget Review (B18-6-7)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7