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LaFargeville Central School District – Financial Condition (2016M-216)
… School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Irvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Otego-Unadilla Central School District – Financial Condition (2013M-84)
… included overestimated revenues and appropriations. While recognizing that the actual results of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … Determine whether the Town of Throop Town Supervisor and Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … sales tax collections are from the cash distributions made to counties and tax-imposing cities by the state Department …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearCharter School of Educational Excellence – Information Technology (2023M-174)
… complete report – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) … technology (IT) contingency plan. Key Findings The Board and officials did not adequately secure student … Determine whether the Charter School of Educational Excellence School Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … written disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… of weights and measures (Departments) adequately provided consumer protections by helping to ensure the accuracy of … 10 County Departments did not always adequately provide consumer protections by helping to ensure the accuracy of … documentation to support 25 of 74 (34 percent) reported consumer complaints and the actions taken to address them. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Town of Albion – Supervisor’s Records and Reports (2024M-111)
… of financial operations. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… $44,548 for two clubs that did not have sufficient funds when the disbursements were made. Building principals did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCampbell-Savona Central School District – Student State Aid (2024M-79)
… New York State (State) aid for special education and homeless students. Key Findings District officials did not … $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the … was not properly claimed for five students classified as homeless. During our audit, we notified District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … or necessary. Key Recommendations Develop procedures to ensure adequate and reliable records to support the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were … audited, paid without approval, or not properly supported to meet the competitive procurement requirements, it … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68County of Putnam – Recreation and Golf Course Collections (2024M-50)
… remitted and reported collections accurately and in a timely manner and whether the collections were … remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … recorded, deposited, remitted and reported accurately and in a timely manner, there is an increased risk that funds may …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50DiNapoli: Local Sales Tax Collections Up 3% in November
… sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to … for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to the 1.9% year-to-date … when budgeting for future sales tax revenue.” In November: New York City’s collections totaled $848 million, …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required … not properly approved. 82 charges totaling $6,199 for the Facilities and Transportation Departments were not independently audited. The claims auditor who reviewed and approved the charges also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Avon Central School District – Financial Management (2024M-75)
… financial management. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, 2024, Fund … uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter