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Henry Johnson Charter School – Financial Operations (2014M-214)
… $5.7 million. Key Findings The compact contract does not describe in detail the services that the Foundation … provided will be measured. The Foundation’s fee structure does not appear to be reasonable since the services being …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… District’s financial operations and use of fund balance for the period of July 1, 2011 through June 30, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year totaled $33 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialMorris Central School District – Financial Operations (2015M-251)
… audited payments to the BOCES itself. The Treasurer does not directly supervise the application of her signature …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the … Develop a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Comptroller DiNapoli Releases Municipal Audits
… Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … and does not provide specific guidelines on how the membership should exercise its decision-making power. … containing 431 rolls of bags with an approximate sales value of $6,100. Wading River Fire District – Gasoline Credit …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… objectivity and independence. The school board should have audited these claims. The treasurer paid 18 claims for … office, and adjust its proposed budget, consistent with any recommendations made. Auditors found that the significant …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … each year. However, the amounts appropriated were not used because the board overestimated expenditures. … Management (Cattaraugus County) District officials have not adopted realistic budgets or properly managed fund …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Monroe County) Land bank officials monitor the number of homes rehabilitated and sold by the subcontractor …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… and unreliable data systems further hinder its ability to effectively monitor program requirements. City University … with payment card industry standards and is committed to maintaining strong internal controls, it has not provided … regulations over environmental laboratories. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases Municipal Audits
… Financial Operations (Livingston County) The company board does not provide adequate oversight of financial activities. The board has not adopted any written policies and procedures for financial operations … foreign fire insurance report for 2012, as required, and does not maintain separate records of expenditures from these …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… said DiNapoli. “It is alarming that my office continues to uncover instances such as this where local officials … Attorney Friedman for working closely with my staff to make sure this individual is held accountable for his … the firemen's benevolent association. Snow used the money to pay his personal bills and admitted that he forged the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsCounty of Rockland – Budget Review (B6-14-24)
… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in … The Board’s adopted budgets for the past five years (2007 to 2011) included overestimated expenditures by approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264