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Village of Monticello – Board Oversight (2016M-337)

… be billed for minimum usage. The Board did not have a succession plan in place during periods of unexpected … action is initiated. Develop an integrated approach to succession management to include continually assessing … potential employee turnover; providing a formal, written succession plan as a framework for succession initiatives; …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… and global turmoil, but markets have been turbulent. This kind of volatility is why we have a long-term perspective …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Glens Falls Common School District – Financial Condition (2015M-66)

Glens Falls Common School District Financial Condition 2015M66

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Management of Energy Consumption

… Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and public authorities to be … With Executive Order 111 Requirements to Purchase Power From Renewable Sources (2008-S-74) …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Afton Central School District – Fund Balance Management (2023M-18)

… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to … by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date .  As a result, transparency and the Board’s ability to monitor financial operations were diminished .  Of the 39 …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

Town of Morehouse – Records and Reports (2021M-182)

Determine whether the Town of Morehouse Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… contains procedures related to collecting cash receipts at the circulation desk, the procedures were insufficient. … that one employee was required to count the cash collected at the conclusion of the day. Employees did not compare the … over collecting and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Personal Income Tax and Property Tax

… personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … Board did not establish pay rates for part-time employees in either a policy or by resolution. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

Cohoes Public Library – Governance and Operations (2015M-259)

… whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The … Cohoes Public Library Governance and Operations 2015M259 …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

White Plains City School District – Financial Management (2020M-71)

Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

State Comptroller DiNapoli Releases School District Audits

… select special education programs in-house. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Village of Lewiston – Purchasing (2013M-45)

Village of Lewiston Purchasing 2013M45

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

State Comptroller DiNapoli Releases School District Audits

… $614,606 if they used other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

Town of New Albion – Justice Court Operations (2014M-161)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has … The purpose of our audit was to review the processes and procedures for …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161