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Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… Key Recommendations Make accurate estimates based on the most current and accurate information available for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Rome City School District – Multiyear Planning (2021M-144)
… years or assess the impact of the operating deficits on fund balance and reserves. Maintained asset inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the … did not establish which employees were authorized to collect cash receipts or the processes for determining …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8City of Yonkers – Information Technology (2017M-86)
… The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Examination of Unemployment Insurance Benefits 2016 Annual Report
… were appropriate , and if DOL recouped overpayments based on current and prior year findings . Background To accomplish … 4,864 overpayments totaling more than $1.6 million. Based on the overpayments we identified, DOL assessed $217,290 in … have received had DOL not taken corrective actions based on our findings. As the result of our Office’s current and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportSelected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … initiative to determine whether the use of travel money by selected government employees was appropriate, we … travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result, 23 Department …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… to the Supervisor in a timely manner and deposit all money in the bank in a timely manner. Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… the manner in which electronic or wire transfers of funds would be accomplished. District officials have not … the manner in which electronic or wire transfers of funds will be accomplished. Ensure that alerts and other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial … that period, therefore not actually using the fund balance to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Beacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following … shown, the financial picture can change rapidly. As the state faces outyear budget gaps totaling over $20 billion … and the Legislature have boosted the state’s rainy-day funds and other reserves for economic uncertainties, and …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetVillage of Mexico – Financial Management (2023M-170)
… while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Cato – Water Financial Operations (2023M-145)
… until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized … Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure all adjustments made to water customer accounts are reviewed and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … conducted. While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of Department employees’ total compensation, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeSchoharie Central School District – Financial Condition (2013M-263)
… average approximately $1.1 million of unexpended surplus funds each year –totaling more than $5.4 million over five … budgets with the appropriation of unexpended surplus funds that will not be used. Develop a plan to use surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Schroon Lake Central School District – Financial Condition (2014M-145)
… current economic conditions, recent reductions in State aid and the impact of the tax cap legislation. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Farmingdale Union Free School District – Financial Condition (2016M-235)
… budgets that represent the District’s actual needs, based on available current information and historical data, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through … Treasurer or designated Board member to serve in this capacity. The Treasurer did not attend any of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and