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East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Brentwood Union Free School District – Information Technology (2023M-83)
… determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Town of New Albion – Justice Court Operations (2014M-161)
… April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 residents. It is governed by a five-member elected Town Board (Board) … the monthly accountability analysis. Ensure that all money is deposited in a timely manner and intact, and accurately …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… operations for the period January 1, 2014 through April 6, 2015. Background The Crittenden Volunteer Fire Department, … the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance … by the Treasurer and determine the status of the $7,123 in questionable cash withdrawals. Appoint a finance committee …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176State Comptroller DiNapoli Releases School District Audits
… 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Byron-Bergen Central School District - Procurement (2018M-157)
… goods and services. Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Comptroller DiNapoli Releases Municipal Audits
… Department – Internal Controls Over Financial Operations (Livingston County) The department has not adopted any written … District – Internal Controls Over Financial Operations (Livingston County) The district board generally provides …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Overlapping Real Property Tax Rates and Levies - FAQs
… and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax tables? Real property tax-related information is presented in three Excel spreadsheets. The Overlapping … special district, and school district purposes. A table is organized so the user can see the overall taxes levied in …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsComptroller DiNapoli Releases School Audits
… his office completed audits of the Greenport Union Free School District , Monticello Central School District , Susquehanna Valley Central School District and the Valley Central School District . … his office completed audits of the Greenport Union Free School District Monticello Central School District …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… District and the Oswego School District Public Library . “In an era of limited resources and increased accountability, … underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed an audit of the Town of Cohocton , a budget review for the City of Yonkers and an audit of parkland alienation in 11 … P DiNapoli today announced his office completed an audit of the Town of Cohocton a budget review for the City of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… New York State Comptroller Thomas P. DiNapoli, Chenango County District Attorney Michael Ferrarese, and the New York … between Comptroller DiNapoli’s Office, the Chenango County District Attorney’s Office, and the New York State … work and thank the Comptroller’s Office and the Chenango County District Attorney’s Office for their partnership in …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnComptroller DiNapoli Releases Municipal Audits
… or provide oversight of disbursements related to the district’s line of credit, payroll or petty cash. Additionally, no district official reviewed the processed payroll reports …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Title IV-E Foster Care – Federal Funding and New York
… 93.658) is a federal program that provides reimbursement for a portion of foster care costs. Funds are allocated to … New York State and pass through to the City, and are used for ongoing foster care expenses (like food, clothing and … administration and training. Funding is specifically for children who have been removed from the home of a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careSchuyler County – Treasurer’s Office (2014M-186)
… Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s … for 2013 were $45.2 million. The elected County Treasurer is the County’s chief fiscal officer. The Treasurer is the recipient and custodian of all of the County’s money …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … funds to increase reserves and accumulate fund balance up to the 4 percent statutory limit. By not establishing …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-audits