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Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January … resulted in a 52 percent increase in the District’s fund balance. The Board continued to adopt budgets that included …
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)
… Purpose of Audit The objective of our audit was to examine the District’s financial … Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Chateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Buffalo City School District – Special Education and Grant Administration (2017M-73)
… Audit The purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing … based on nonresident tuition (NRT) rates calculated by the New York State Department of Education (NYSED), but the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15State Agencies Bulletin No. 1201
… of Rehire, Concurrent Hire, and Transfer transactions in PayServ as a result of SSN Decoupling Affected Employees … Concurrent Hire and Transfer transactions online/directly in PayServ Effective Date(s) Effective Tuesday, November 13, … directly into PayServ will follow the procedures described in this Bulletin Background SSN Decoupling has resulted in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1201-changes-entering-rehires-concurrent-hires-and-transfers-payservDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… auditors work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. DiNapoli’s auditors perform their … completes its own tax return audit. The majority of questionable refunds stopped were for returns filed by …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit … report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followRed Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through … the Board adopted inflated budgets each year, excess fund balance levels increased and more property taxes were levied …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Renaissance 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-23Charter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… former Supervisor: Was inappropriately reimbursed $1,526 for expenditures on the Town’s credit card. Did not deposit … pleaded guilty to grand larceny in the fourth degree and official misconduct. The former Supervisor was sentenced in … before approving for payment. Town officials agreed with our recommendations and indicated they were initiating …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, affordability, and economic … New York State Comptroller Thomas P DiNapoli released the following statement on the New York City Mayors 2024 …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli Announces Robin Lois to Oversee Local Government Division
… Accountability. Lois will head the division responsible for monitoring the finances of New York’s local governments … as Dutchess County Comptroller from 2018 until 2024 after winning her first bid for elected office in 2017. Lois was … graduate of Mount Saint Mary College. She started on Jan. 4. Her annual salary is $193,589. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… York City’s collections totaled $759 million, an increase of 5.7%, or $40.7 million, from a year earlier. County and city collections in the rest of the state totaled $805 million, a decrease of -2.2%. Nearly two-thirds (37 of 57) of counties …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearWoodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Saranac Central School District – Tuition Billing and Collections (2023M-90)
… foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Town of Sheridan – Disbursements (2023M-101)
… without detection: Of the 755 claims totaling $1.2 million reviewed, 225 totaling $590,622 lacked supporting …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key … proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109