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Annual Audit

… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …

https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit

Hoosic Valley Central School District – Financial Management (2014M-6)

… include realistic estimates for appropriations. Ensure all reserves are maintained in accordance with applicable …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Village of Old Westbury – Justice Court (2017M-64)

… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … funds into each responsible Justice’s account … Village of Old Westbury Justice Court 2017M64 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Cortland Enlarged City School District - Budget Review (B4-15-12)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12

Fallsburg Central School District – Financial Condition (2014M-33)

… The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Town of Cobleskill – Budgeting (2023M-138)

… report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic … expenditures were less than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW … Actual revenues exceeded estimated revenues by an average of $112,000 (90 percent) in the TOV highway fund. As a …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Village of Greene – Investment Program (2023M-112)

… audit period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings … Annually review the Village’s investment policy, as required by New York State General Municipal Law (GML) … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Middleburgh Central School District – Financial Condition (2013M-206)

… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … appropriated to fund future budgets. Adopt and implement a comprehensive long-term financial plan for the District and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)

… controls over selected District financial activity for the period July 1, 2012 through November 20, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings … bus options were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves

York Central School District – Financial Management (2022M-96)

… – pdf] Audit Objective Determine whether the York Central School District (District) Board of Education (Board) and District … response letter. … Determine whether the York Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Town of Coeymans – Financial Condition (2015M-184)

… May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … did not adopt realistic, structurally balanced budgets in the town-wide general and part-town highway funds, resulting in deficits in both. The Town’s budget format lacked …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

State Comptroller DiNapoli Releases Municipal & School Audits

… errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in overbillings. … were supported and for appropriate purposes but did not have evidence that they were audited and approved before … improperly remained in the treasurer’s custody that should have been turned over to the State Comptroller as abandoned …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2

NYS Common Retirement Fund Reports Second Quarter Results

… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year 2018-2019 was … 30, 2018, the Fund had 41.4 percent of its assets invested in publicly traded domestic equities and 15.6 percent in international public equities. The remaining Fund assets …

https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-results

City of Lockport -- Budget Review (B18-1-10)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … agreements (CBAs) have expired and 36 City employees are retirement eligible and due buyouts totaling up to $864,000, …

https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10

Controls Over Cash Advance Accounts

To determine whether the Office of Parks Recreation and Historic Preservation Parks needs its cash advance accounts and whether the money is properly account

https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accounts

Comptroller DiNapoli Releases School Audits

… an average of 1 percent and 6 percent, respectively. ### For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango Bridge Fire Company , Franklin County , … , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits

Selected Employee Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period and/or … characteristics. We examined a total of $1.7 million in travel expenses for 10 University at Albany employees. Of …

https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expenses