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City of Long Beach – Budget Review (B24-7-4)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a … the year, but did not address negative balances in budget line items. Therefore, the Board’s involvement in and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Comptroller DiNapoli Releases School Audits
… Auditors also found that had officials invested available funds in a financial institution with higher available …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… programs that did not comply with SED’s requirements for reimbursement. Auditors also questioned the appropriateness … programs that did not comply with SEDs requirements for reimbursement …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… realistic budgets or ensuring the prudent use of district funds. Over the last five years, the board consistently …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2The Ex-spouse’s Payments – Divorce and Your Benefits
… to the ex-spouse. If the member is already receiving a pension benefit at the time the final DRO is submitted, the … NYSLRS accepted the DRO. If an ex-spouse is entitled to a retroactive distribution, the DRO must clearly state that … taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the prior calendar year. An …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsExamination of Official Station Designation
… was to determine if the Department properly designated the official station of a Department employee in calendar years … regulations, travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationAccuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … classifications for its 2004-08 general education cohort (i.e., the students who entered ninth grade in 2004 and were …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followSelected Aspects of Discretionary Spending
… communities throughout the State by lowering the costs of financing projects that prevent water pollution and … water. During the audit period, we identified expenditures of approximately $5.2 million that were discretionary in … formal approvals and supporting documentation. The absence of such internal controls increases the risk that unnecessary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingWyandanch Union Free School District - Budget Review (B19-7-1)
… $9 million in real property taxes. Key Recommendations Pay careful attention to State aid estimates and other …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office and accountability over the water operations for the period January 1, 2011 to July 31, 2012. Background … budgeted operating fund expenditures totaled $5.9 million for the 2013 year. Key Findings The Council and Treasurer … or used, leaving 388 million gallons of unaccounted-for water. The cost of unaccounted-for water for 2011 is …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… relating to the calculation of the District’s annual fire protection bill. Key Recommendations Establish a system of … an audit of the District’s records. Negotiate a new fire protection contract with the City that would allow for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsJericho Fire District – Professional Services (2012M-236)
… services approximately 13,600 residents. An elected five-member Board of Fire Commissioners governs the District. … when procuring professional services. We reviewed all five professional services providers who received at least … May 2007, states that the trainer is to be paid $40 per hour, during our audit period he was paid $50 per hour for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … of claims, recording of claims, and information required to be maintained and reported to the governing body. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… purpose of our audit was to evaluate the Department’s cash receipt collection process for the period July 1, 2012 … accounts for the City’s financial resources, reported cash receipt collections of approximately $4.6 million for the … accounting program. Key Recommendations Review cash receipt policies and procedures to ensure they are up-to-date …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Sullivan County – Fiscal Stress (2013M-81)
Sullivan County Fiscal Stress 2013M81
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Attica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … a comprehensive written plan that communicates the need for maintaining certain reserve balances, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 … in the accounting records, so it could not be determined how much of this difference was attributable to the flood. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204