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Village of Nichols – Financial Condition (2013M-50)
… to 2011-12 the Village had unforeseen expenditures of $89,500 for increased water costs and major flood damage. Because … in four of those five years totaling approximately $120,500, of which $50,064 was Federal and State aid for the reimbursement of …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50North Shore Public Library – Financial Condition (2013M-344)
… a balance on June 30, 2012 of $266,602 despite having no current or planned capital projects. The Board has not …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … to receive textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to … action. Appendix B includes our comments on issues raised in the District's response letter. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Saranac – Payroll (2014M-289)
… a population of approximately 4,000. The Town is governed by an elected five-member Town Board, which consists of the …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Afton – Budgeting Practices (2013M-304)
… improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the highway …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116DiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in … The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 cities with fiscal …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentTupper Lake Central School District – Financial Condition (2014M-151)
… District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence County. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Village of Airmont – Claims Auditing (2024M-1)
… Village purposes, accurate, and adequately supported. As a result, we identified potential overpayments, and claims … reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that none of these claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … School – Board Oversight (Nassau County) The board did not approve contracts with the school’s management company … Software User Access (Suffolk County) The district did not have any written procedures outlining how user access rights …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 306
… Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … this bulletin to users with PS Query access. Users can run these queries to obtain the results described in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseManhasset Union Free School District – IT Asset Management (S9-22-15)
… has been appropriately spent or safeguarded. We selected 50 IT assets to confirm their location and that they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Pine Bush Central School District – IT Asset Management (S9-22-21)
… report – pdf] Audit Objective Determine whether Pine Bush Central School District (District) officials … planned to initiate corrective action. … audit school pine bush IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $14,278 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … were not inventoried. In addition, annual inventories of all IT assets were not conducted and officials did not adopt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17