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Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… [read complete report – pdf] Audit Objective Determine whether Burnt Hills - … funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the … be returned to the District. Establish written procedures for monitoring employees’ FSA and DCAP accounts and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planWestchester County - Financial Condition (2018M-151)
… Westchester County Financial Condition 2018M151 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Town of Canton - Compensation and Benefits (2018M-159)
… - pdf] Audit Objective Determine whether compensation and benefits were paid in accordance with the collective … amounts. Key Findings The Supervisor re-allocated and collected additional salaries for bookkeeping duties … 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key … Clerk properly accounted for fees including campsite rentals real property taxes and water and sewer rents …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Allen – Town Clerk Collections (2024M-120)
… required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly report of amounts … to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lyme Central School District – Financial Management (2024M-87)
… use approximately $23,000 of appropriated fund balance to cover operating costs during the period. Reported fiscal year-end surplus fund balance during the same period ranging from 16 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87State Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Protecting IT assets becomes more critical as …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is … The purpose of our audit was evaluate the Clerks financial and records management for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… The Office of the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount … An interactive chart showing New York State cannabis …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Agencies Bulletin No. 1907
… Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemComptroller DiNapoli Releases State Audits
… help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual … Debt service includes the payment of principal and interest on longterm debt and payments on certain leasepurchase or contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … the condition of court and trust funds and abandoned property to the Office of State Comptroller. Town of … the difference. The village’s tentative budget exceeds the property tax levy limit. Rensselaer County Water and Sewer …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote village … Additionally, Jaeger used the village bank account to pay for herself and her family’s personal cell phones and car …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Taxes – 2022 Financial Condition Report
… Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax … their shares of the PTET paid. Affected taxpayers were not allowed to adjust their tax year 2021 estimated PIT payments … to increased business collections relating to the PTET. Oregon and California had a greater reliance on the personal …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) were properly … the calendar year ended December 31, 2012. Background Unity is an SED-approved, not-for-profit special education … Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is … Brighter Choice Charter School for Girls Financial Operations 2013M321 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-203
… The 2000 - 2002 Memorandum of Agreement between the City University of New York and the Professional Staff Congress/CUNY contains a provision to pay appropriate compensation for Department … number of hours in one month used to determine the hourly rate. The calculation for Department Chair earnings is as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersons