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East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the accumulated deficit … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Town of LaGrange – Financial Management (2023M-139)
… Town’s general fund balance. Key Findings The Board did not develop a multiyear financial plan or manage general fund … than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Campbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Erie County) The board and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 … reserves through budget appropriations, the board may have missed the opportunity to use fund balance as a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1549
… Purpose To notify agencies of the termination of payroll deductions … Affected Employees Employees who previously enrolled in payroll deduction for Transamerica (voluntary) Life … and Univers Transamerica Financial Life Insurance Company have each sent letters to affected employees notifying them …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offeredChenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … are reasonable. Key Recommendations This budget review did not contain any recommendations. … Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … are reasonable. Key Recommendations This budget review did not contain any recommendations. … Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of the ensuing year’s budget. In addition, the board has not adopted long-term financial and capital/infrastructure … under the volunteer firefighters’ policy; did not have district financial records audited for 2011 and 2012 as …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… of our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Village of Muttontown - Board Oversight (2018M-251)
… Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … legal limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … year totaled approximately $86.2 million. Key Findings Not all overtime was preapproved. Overtime payments included … work of a routine nature that, with proper scheduling, may have been avoidable. Although the payroll clerk performs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. … in the appropriation of unassigned fund balance that will not be used to fund District operations. … Huntington Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356State Comptroller DiNapoli Releases Municipal Audits
… realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. The board … underestimated revenues. As a result, unrestricted fund balance in the four major operating funds increased by … policies: a multiyear financial plan; capital plan; fund balance policy; or reserve policies. Track state and local …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsOperational Advisory No. 16
… with a journal date of December 31, 2014 and prior that have not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, as well as the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deleteBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … approximately $68.3 million. Key Findings Supervisors did not verify that leave accrual balances were available prior … balances periodically so they can determine if employees have sufficient leave balances prior to approving leave. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … totaled approximately $615,000. Key Finding The Board does not routinely monitor financial operations, adopt reasonable … and the general and highway town-outside-village funds have unexpended surplus funds that are excessive. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg … About the Program Williamsburg is a New York City-based not-for-profit organization authorized by SED to provide … based on fixed fees. Williamsburg also operated private-pay programs for preschool and school-age children. During …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costJoin Our Information Technology Team
… to improve organizational performance so the agency can best serve New Yorkers. Information Technology Specialists … run effectively and efficiently so the agency can best serve all New Yorkers …
https://www.osc.ny.gov/jobs/information-technologyTown of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … by 75 percent over the past three years. Town officials have not developed a written multiyear financial or capital plan …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186