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Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJamestown City School District – Fund Balance and Reserves (2022M-97)
… 2021, surplus fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary appropriations by an annual average of $6.5 million (8 percent), which … in annual operating surpluses and increased fund balance by $9.2 million, or 72 percent, over the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97East Aurora Union Free School District - Procurement (2023M-125)
… $63,433 without obtaining competitive bids as required by GML. Key Recommendations Ensure all purchase contracts over $20,000 are competitively bid as required by GML. Periodically review and update the procurement policy and procedures as required by GML Section 104-b. District officials generally agreed …
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)
… fund balance and reserves and increase real property taxes by 13 percent to close projected budget gaps. However, the … $20.9 million. The Board overestimated appropriations by more than $30 million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had …
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)
… fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of Village financial operations … $60,452 of that total. General fund assets were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds …
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)
… and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users … provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency … has an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the …
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)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 through April 2, 2014. … comprising a Town Supervisor and four council members. For the 2014 fiscal year, budgeted appropriations totaled …
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)
… oversight of the Department’s financial operations for the period January 1, 2014 through April 6, 2015. … organization that provides fire protection services for the residents of the Town of Alden in Erie County, … the Department’s membership. The Treasurer did not perform and retain monthly bank reconciliations and did not retain …
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)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Lisle Village Board of Trustees Board Conducted an annual …
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)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … through April 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus …
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
… the district’s interest earnings could have increased by $215,120. Tioga Central School District – Health Insurance … County) District officials could achieve cost savings by offering an acceptable health insurance buyout incentive … District officials could also save approximately $43,500 by providing select special education programs in-house. Find …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Byron-Bergen Central School District - Procurement (2018M-157)
… always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that … the necessary number of competitive quotes as required by the purchasing policy. District officials generally agreed …
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
… 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Overlapping Real Property Tax Rates and Levies - FAQs
… Property Tax tables refer to fiscal year or assessment roll year? The year refers to the fiscal year for which each … but, again, there are exceptions, most notably the Big 5 cities (Buffalo, Syracuse, Rochester, Yonkers, and New York … data according to the year in which the assessment roll used for the levy of taxes is established, not by the …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsComptroller DiNapoli Releases School Audits
… 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , North Merrick Union Free School District and the Oswego School District Public Library . “In an era of limited resources and … office completed audits of the Central Islip Union Free School District HunterTannersville Central School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
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
… Attorney Michael Ferrarese, and the New York State Police today announced the plea and sentence of Amy Becker, former Clerk for the Town of Lincoln, for … County District Attorney’s Office, and the New York State Police. As part of the plea agreement she paid full …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnComptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Title IV-E Foster Care – Federal Funding and New York
… in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … in funding. FIGURE 1 – Title IV-E Funds by Function FY 2026 Preliminary Budget (in millions) ACS FY 2025 FY 2026 Foster Care Services & Support $ 191.5 $ 187.9 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care