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City of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of … projects. The City’s adopted budget does not include a contingency appropriation for the general fund, which …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Comptroller DiNapoli Releases Municipal Audits
… did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly … activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … Audit Follow Up (Seneca County) A report released in September 2019 identified certain conditions and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Passenger Safety
… New York City OPWDD facilities during the period of April 1, 2015 through June 26, 2018. Background OPWDD works to help … care and residential supports and services, primarily in community settings. Regional Developmental Disabilities … penalties, and interest resulting from violations. As a result, fines are often not paid timely, while OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyTown of Hempstead – Information Technology Access Controls (2021M-158)
… so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT control weaknesses were … with our recommendations and indicated that they were in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Worcester Central School District - Fund Balance Management (2022M-75)
… 2020-21, but experienced net operating surpluses totaling $1.2 million, an operational shift of $5.9 million. The … fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Kingston Housing Authority – Board Oversight (2020M-103)
… not provide adequate oversight of Authority operations. As a result: Budgets were not entered into the financial system … and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. $1,035 in management fees were incorrectly billed. Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of New Windsor – Information Technology (2020M-137)
… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who perform online banking transactions are familiar with its content. As …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Saranac Central School District – Investment Program (2023M-89)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District … audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … and manual timekeeping records did not match, reflecting a difference of 15 days. Two employees received a total of 81 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… 165 student accounts, 199 nonstudent accounts, and 317 shared and service accounts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mHoosic Valley Central School District - Financial Management (2018M-238)
… which exceeded expenditures by an average of $2.1 million or 11.3 percent annually, or a cumulative total of more than $6.3 million or 11.3 percent … actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialTown of Moriah - Leave Accruals (2019M-168)
… period and found that none were accurately maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … at $15,253 and understated by 86.5 hours, valued at $1,484. Key Recommendations Implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget … with the statutory limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Village of Tuxedo Park - Board Oversight (2018M-66)
… Water rates were not clearly documented resulting in underbillings totaling $4,065 and overbillings totaling … for 494 bills during the eight quarters we reviewed. In addition, sensitive information technology (IT) control … Clerk/Treasurer and Deputy Clerk/Treasurer or designate a Board member to review their duties. Use a request for …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… cash rewards credit cards. Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mPulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … We found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Bemus Point Central School District - Financial Management (2019M-216)
… Key Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually … The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mWyandanch Union Free School District – Budget Review (B20-7-7)
… The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding … Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7