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Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement … NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees … as correction officers and sheriffs. The Police and Fire Retirement System (PFRS), which provides benefits for police …
https://www.osc.ny.gov/retirement/about-nyslrsTown of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… complete report – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured … greene school district leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsNiagara Falls Water Board – Financial Management (2015M-141)
… finances in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141LaFargeville Central School District – Information Technology (2021M-192)
… Improperly managed network user accounts. The District’s disaster recovery plan was outdated, inadequate and not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… the City of Utica in Oneida County and was established by Section 1942 of New York State Public Authorities Law. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk … district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation … Clifton Park Water Authority Water Charges 2015M247 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Columbus – Budget Development Practices (2012M-225)
… to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable … five-member Town Board, comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual … the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not develop sound budgets based on actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Village of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Fleischmanns – Water Fund (2013M-151)
… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Mayor and four Trustees. The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded … fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges … We reviewed 170 credit card charges totaling $128,070 and found supporting documentation such as receipts was not … charges over $2,500 in our audit period totaling $70,337 and found no evidence that the Treasurer pre-approved these …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and salary information for reliability or … and are completed before projects are approved. Adopt policies and procedures to ensure application and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Comptroller DiNapoli Releases School District Audits
… IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0SUNY Bulletin No. SU-243
… meet the above criteria on 11/16/16 (Administration PP 16L Pay End Date) or 11/30/16 (Administration PP17L Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … Thomas P DiNapoli released an audit today identifying school districts that are not meeting all statemandated …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rules