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Brunswick Central School District – Financial Condition (2014M-002)
… officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve would be funded or when the balances would …
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)
… 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-b6-15-4Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost … approximately $3,000, including a gaming laptop, a karaoke machine and noise canceling headphones, were not included on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … in place for addressing consumer complaints and performing price accuracy tests. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Electronic Documents Submission System (EDSS)
… submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). Access to … the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts … The Office of the New York State Comptroller OSC has implemented another phase of the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssRhinecliff Fire District – Board Oversight (2024M-154)
… records were maintained. Ensure that the District’s required Annual Financial Reports (AFR) were filed for the … policy or procurement policy, as required by New York State General Municipal Law (GML) sections 806, 808 and 39, … Develop and adopt written multiyear financial and capital plans. Adequately audit claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average … not be used. Develop a plan to use surplus fund balance in a manner that benefits District taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Marion Central School District – Tuition Reimbursements (2016M-11)
… Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools … obligations. Seek recovery of the $4,932 in tuition reimbursement overpayments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Schroon Lake Central School District – Financial Condition (2014M-145)
… the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background The Schroon Lake … did not establish a multiyear financial plan to facilitate development of the annual budgets that were included in our … conditions, recent reductions in State aid and the impact of the tax cap legislation. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s … in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools with … unrestricted fund balance averaged almost 8 percent (two times the statutory limit) of the ensuing year’s operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Copenhagen Central School District – Financial Condition (2016M-142)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 … long-term multiyear operational and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight budgets, school … rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During the same time … such an incentive, the district would have paid a total of $321,000 in health insurance premiums for these …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Town of Bergen – Town Supervisor (2024M-30)
… Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … correctly and without verifying that cash balances in the accounting records were accurate. Overstated cash by …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Village of Cato – Water Financial Operations (2023M-145)
… errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… as recent years have shown, the financial picture can change rapidly. As the state faces outyear budget gaps … that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … before it hinders the state’s ability to adequately address future infrastructure needs. “My office will release …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetVillage of Mexico – Financial Management (2023M-170)
… fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 million in …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… lacked the required building check forms to support that 267 building checks were performed and officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials … Continued using an energy service company (supplier) after contract expiration, resulting in BOCES paying a higher per …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and