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Bradford Central School District – Financial Management (2016M-253)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8.8 million. Key Findings The … to raise the tax levy by an average of 2 percent each year or a total of $350,000 over the last three years. When …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Hampton Bays Union Free School District - Claims Processing (2018M-68)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Croton-Harmon Union Free School District - Professional Services (2019M-51)
… [read complete report - pdf] Audit Objective Determine if District officials sought competition for procurement of … Determine if District officials sought competition for procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Town of Marcy – Justice Court Operations (2020M-166)
… or made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. … monitor the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Smithtown Fire District – Capital Project (2014M-231)
… and Suffolk County in which it is located. The District covers nearly 18 square miles and services approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Comptroller DiNapoli Releases Municipal Audits
… Ellicot , Geneva Housing Authority , Town of Hadley , High Falls Water District , Town of Leicester , City of Newburgh , Niagara County Court and Trust , Village of Scottsville and … of controls over the board’s claims auditing process. High Falls Water District – Water Fees (Ulster County) The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Albany Water Board – Software Management (2020M-159)
… Technology (IT) Department disable the application store on mobile devices. Perform an inventory of applications …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg … and the Wayne Central School District . “In an era of limited resources and increased accountability, it’s … County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served … special education program (Evaluations) and a Department of Health Early Intervention program. However, payments for … and hearing aid services. The New York City Department of Education refers students to Omni and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… Agency Board Governance , Town of Junius , Orange County Community College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget … Water Operations and Information Technology (Ontario County) The board has not developed a long-term financial or …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… the District’s need to maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were … and fund balance estimates for the annual budget. Review reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of the excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 40
… Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide to … Charges has been added, with the following information: In order to account for payments properly, Business Units … use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Hicksville Union Free School District – Managing Network User Accounts (Nassau … loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … of Johnson City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfCity of Troy – Financial Condition (2015M-185)
… financial plan and a capital plan that includes all elements required by the Charter and frequently monitor … the plans. Maintain individual accounting records for all projects. …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Quality of Internal Control Certification
… Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the Legislature passed the New York … internal controls over their operations. DOB requires the head of each covered State agency and public authority to … undertaken during the previous year. On April 16, 2012, the Division submitted its annual Internal Control …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationTully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … in accordance with statute, to reduce reserves with excess funds. Develop, adopt and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Carthage Central School District – Financial Condition (2014M-138)
… students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 million. Key Findings District … the tax levy. The District ended the 2012-13 fiscal year with an unexpended surplus balance of almost $13 million, more than 23% of the following year’s appropriations. The Board did not adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138