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Village of Endicott – Budget Review (B4-13-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is … by an elected Village Board, which comprises four Trustees and a Mayor. The Village’s expenditures for the 2011-12 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Thurston Fire Company – Board Oversight (2016M-429)
… ensured that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … For 2015, the Company’s revenues totaled $2,623 and expenses totaled $2,233. Key Findings No review of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429North Shore Public Library – Financial Condition (2013M-344)
… Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member Board of Trustees. … all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School District and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Sweet Home Central School District – Financial Management (2016M-207)
… Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates … finances by ensuring that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Valhalla Union Free School District – Financial Condition (2015M-333)
… serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which … year are approximately $47 million. Key Findings The Board and District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues in two of the four fiscal years, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Oakfield-Alabama Central School District – Budgeting (2016M-172)
… in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which … For fiscal years 2011-12 through 2014-15, the Board and District officials overestimated appropriations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172State Comptroller DiNapoli Releases Municipal Audits
… 125 real property tax exemptions totaling $52.1 million and identified issues with 21 exemptions. Sixteen exemptions … made during the audit period, totaling $31,300, and found that 15 totaling $7,159 were not audited and approved by the board. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… DiNapoli. "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in … in partnership with Fulton County District Attorney Brown and the New York State Police. Since taking office in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… education services to students that eliminates tuition and avoids transportation costs,” said DiNapoli. “By … have ensured tax dollars are being spent in a prudent and economical manner.” After the … started accepting students from outside the district, and expanded its special education programs to include …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationAdoption Subsidy Program (Follow-Up)
… subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and permanent alternative homes for …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followControls Over Selected Expenditures (Follow-Up)
… is to provide compensation to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct services to crime … of community-based Victim Assistance Programs (VAPs); and to advocate for the rights and benefits of all innocent …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followCompliance With School Safety Planning Requirements (Follow-Up)
… signed into law in 2000 in an effort to promote a safer and more effective learning environment within State schools. Further, the Education Law requires schools and school districts to take safety planning actions and the State Education Department Commissioner’s Regulations …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followBaldwinsville Central School District – Financial Management (2016M-65)
… School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which … totaled approximately $99 million. Key Findings The Board and District officials did not develop reasonable budgets or … liability, employee benefit accrued liability and unemployment reserves, totaling approximately $18 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Southold Union Free School District – Claims Processing (2013M-183)
… function that ensure claims are audited in a timely manner and are properly supported. The claims auditor generally conducts a thorough and deliberate audit of each claim before the Board … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… in Monroe County. BOCES delivers more than 80 education and administrative services to its component and participating districts and is governed by a 10-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesHampton Bays Union Free School District – Claims Processing (2013M-333)
… function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling $154,909 to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
Local sales tax collections in New York state increased by 141 in February compared to the same month in 2022 according to an analysis released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearState Comptroller DiNapoli Releases School District Audits
… (IT) controls to protect against unauthorized use, access and loss. District officials did not properly manage user accounts including periodically reviewing and disabling unneeded network user accounts. Auditors also … district officials did not maintain accurate, complete and up-to-date hardware and software inventory. Officials did …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsPayroll Improvement Project Bulletin No. PIP-008
… In order to reduce customizations, improve processing, and address stakeholder concerns, a variety of changes are … changes firsthand in December 2020 during Agency Testing and Training to become familiar with them in advance of the … on March 15, 2021. General Changes User Interface The look and feel of PeopleSoft version 9.2 is slightly different from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92