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Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76County of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … Chairman of the Board. The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings … positions in the Sheriff’s office. Consider imposing fees for probation supervision, drug testing, and electronic …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Groton Central School District – Financial Management (2014M-288)
… has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … with approximately 3,000 students. Budgeted appropriations for the 2014-15 fiscal year were about $90 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularChurchville-Chili Central School District – Financial Management (2015M-354)
… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Harpursville Central School District – Financial Management (2013M-261)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello Central School District – Budgeting (2014M-97)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lindenhurst Union Free School District – Credit Cards (2016M-179)
… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Annually perform a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… legally permissible investment options, the District may have earned approximately $390,000, or $237,000 more than … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Eden Central School District – Capital Project Management (2024M-83)
… the additional work. Officials did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … York State Education Department (SED) in a timely manner for approval. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Dutchess County – Contract Monitoring (2023M-142)
… by $215,395. Key Recommendations Ensure all claims have appropriate supporting documentation and are in …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142State Comptroller DiNapoli Statement on New York City Preliminary Budget
… spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively small additions to the city’s workforce in areas of need or for expanded …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Industrial Development Agencies in New York State
… Since 1969, state law has authorized local governments to establish Industrial Development Agencies (IDAs) to support economic development in New York. An IDA is a type … financial incentives, including property tax exemptions, to private companies to encourage local economic development. …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Opinion 92-41
… used by residents and the fire district fire department for vehicular access to the properties within the district. … the requisite repairs. Fire districts are established for the purpose of providing fire protection and responding … fire districts to construct and repair suitable buildings for, among other things, the preservation, protection and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: LIRR On-Time Performance Falls Short
… first quarter of 2017. Recent derailments at Penn Station have brought attention to the role played by Amtrak, which is … or terminated trains. For that reason, this measure does not capture the experience of commuters. DiNapoli's … tunnels still has not been approved by Amtrak. When work does begin, Amtrak plans to shut one tunnel at a time, …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-short