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Sweet Home Central School District – Financial Management (2022M-166)
… complete report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of … operations. Recalculated surplus fund balance exceeded the statutory limit by $7.2 million including $2.8 million … restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of Clayville – Board Oversight (2015M-115)
… reports provided to the Board did not include all expenditure accounts or any revenue accounts. Annual … an audit to be performed. Key Recommendations Deposit all moneys collected within 10 days of receipt. Review each … before approving the abstract of claims. Include all revenue and expenditure accounts in the budget-to-actual …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… by 5.1% in November compared to the same month in 2022, according to data released today by State Comptroller … year-over-year increases for the month.” For November 2023, compared with November 2022: New York City’s … what each municipality is due. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberTown of Guilford – Budgeting (2023M-144)
… report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic … Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 … The Board adopted budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAlexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5State Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… and regulations. We examined refunds processed during the calendar year January 1, 2014 through December 31, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsTown of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Ticonderoga – Capital Project Management (2023M-38)
… report – pdf] Audit Objective Determine whether the Town of Ticonderoga (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Morris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47State Agencies Bulletin No. 2142
… salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: Tier 5 members of TRS … Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. Revolving loan fund … guidance was not developed for loan project eligibility, how loan applications should be reviewed or approved, … loan funds were used for approved purposes and goals, or how collections should be enforced. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationGoshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… report - pdf] Audit Objective Determine whether the Goshen Central School District (District) used District … on the District’s response. … Determine whether the Goshen Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found: 235 IT assets costing $108,462 were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… penalties. The Board did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the … the Board did not monitor and amend the budgets resulting in a negative fund balance since 2016. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120