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Selected Aspects of the Migrant Education Program (Follow-Up)
… the Program plans to implement are scheduled to begin with the 2016-2017 school year. Of the three prior audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followFairview Fire District – Financial Operations (2024M-138)
… whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed … As a result: The Board improperly assigned the duties of the District Treasurer (Treasurer) to an independent … balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, 2023. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Perth – Supervisor’s Records and Reports (2024M-149)
… maintain complete, accurate and timely accounting records or provide adequate financial reports to the Board. For … adjusted bank balances did not agree with the cash balance from the accounting records. The general fund and the highway …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Renaissance 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-23Town 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-172Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… complete report – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely … check signatures for non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… Audit Objective Determine whether West Genesee Central School District (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 collections totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Endicott – Budget Review (B4-14-7)
… the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative … budgets that include appropriations without sufficient financing sources. Ensure compliance with the tax levy limit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Berne – Board Oversight (2021M-77)
… report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and exceeded its authority under New … Determine whether the Town of Berne Town Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither the Board, nor the …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Central Square Central School District – Fund Balance (2022M-196)
… by about $6.4 million. Officials could not provide us with evidence that the Board properly established the … Accurately report surplus fund balance. Comply with the statutory surplus fund balance limit. District officials generally agreed with our recommendations and indicated that they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-431
… Purpose To inform agencies of a new Time Entry code and to explain the agency procedures for reporting rate increases, lump sum payments and … To inform agencies of a new Time Entry code and to explain the agency procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… revenue source, with $60 billion in tax liability paid by 10.9 million taxpayers in 2021. Despite the recession of … vast majority (87% in 2021) of PIT filers are residents; 10% were non-residents who only pay New York PIT on income …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nyc