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Rome City School District – Multiyear Planning (2021M-144)

… (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not … schedules and conducted periodic building condition surveys but did not incorporate the information into a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… the City of Plattsburgh in Clinton County. It is governed by an elected seven-member Board of Trustees. The Library’s …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

City of Yonkers – Information Technology (2017M-86)

City of Yonkers Information Technology 2017M86

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Examination of Unemployment Insurance Benefits 2016 Annual Report

… recoveries for past UI overpayments from 130 New York State employees hired during calendar year 2016. In addition, … calendar year 2016, DOL recovered $342,415 from New York State employees who owed DOL for past UI overpayments through …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-report

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information

Brunswick 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-002

Beacon City School District -- Budget Review (B6-15-4)

… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “Governor … emergencies. It is important to develop clear guidelines on the appropriate use of these reserves. In addition to … Thomas P DiNapoli released the following statement on Governor Hochuls Executive Budget proposal …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Village of Mexico – Financial Management (2023M-170)

… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice contributed to the …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Village of Cato – Water Financial Operations (2023M-145)

… capital plans until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Schoharie Central School District – Financial Condition (2013M-263)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through … the District actually used only $676,000 of the fund balance during this period. Therefore, the District’s actual …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Schroon Lake Central School District – Financial Condition (2014M-145)

… School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is … District operates one school building with 224 students and 51 employees. The District’s general fund budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Copenhagen 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-142

Farmingdale Union Free School District – Financial Condition (2016M-235)

… because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million over that period, District officials used only … and discontinue the practice of adopting budgets that result in the appropriation of fund balance that will not be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … checks in the Treasurer’s absence and, in fact, signed all District checks in place of the Treasurer. The District … should enforce its requirement that the Treasurer attend all regular Board meetings or revise its policy to require …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366