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Personal Income Tax Refunds
… almost 7.6 million refunds totaling over $9.6 billion. From this population, we returned 12,335 refunds totaling …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Changes to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… are not, the employer excludes the activities and time from the calculation of the average number of days worked per …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsTown of Kirkwood – Justice Court Operations (2016M-414)
… We could not determine the status of all bail amounts from the list of liabilities to the case files. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only $1.8 million of the nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… procedures governing the supervision of field employees from the IT and Plant Departments who work at the Service …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Edgemont Union Free School District – Information Technology (2024M-37)
… network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The accounts included: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Town of Stafford – Capital Projects (2024M-17)
… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the Town received …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Union-Endicott Central School District – Financial Management (2016M-100)
… in an estimated net budget variance of $20.6 million from 2011-12 through 2015-16. The retirement contribution …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Border City Hose Company – Financial Oversight (2025M-39)
… on charges of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… However, the lack of documentation prevents officials from confirming it. Four of the 10 student ledgers we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Oxford Academy and Central School District – Financial Management (2016M-6)
… fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the District’s operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… were overestimated by $31.1 million (10.4 percent) from 2012-13 through 2014-15. Because the Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Niagara Falls City School District – Fuel Accountability (2015M-178)
… delivered to the transportation contractors’ facilities for the period July 1, 2013 through May 22, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $126.4 … the District is used solely for District purposes and seek reimbursement from the contractor for excess fuel use for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Cazenovia Central School District – Financial Condition (2015M-327)
… reserve funds prior to 2011-12 and used about $2.5 million from reserves to help fund expenditures in the face of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… did not adopt a reserve policy. The District used funds from its retirement contribution reserve for a purpose that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Moriches Union Free School District -- Budget Review (B7-16-3)
… District officials generally implemented recommendations from the 2015 budget review letter. The District’s tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, 2015. … The Yonkers City School District is the school district for the City of Yonkers. The District operates 39 schools … 26,000 students. As of July 1, 2014, the responsibility for the District’s financial operations was transferred to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Collection of Lease and Permit Revenues (Follow-Up)
… Department implemented each of the four recommendations from our initial report. Recommendation None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-follow