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City of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current … deficit obligations are outstanding. Key Findings There is a budget gap of $25.8 million between the District’s budget …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLong Lake Central School District – Payroll (2016M-90)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers … actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District … actual hours or days worked and Board-authorized hourly rates or annual salaries. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… School (School) officials ensured network and financial software access controls were adequate. Key Findings School officials did not ensure that network and financial software access controls were adequate. As a result, data and … Officials did not adopt adequate network and financial software policies, establish an IT contingency plan, or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Comptroller DiNapoli Releases Municipal Audits
… Library , City of Lockport , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, … office and was accessible to other town employees. West Corners Fire Company – Cash Receipts and Disbursements … Public Library City of Lockport the Town of Saranac and West Corners Fire Department …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… PayServ system but the payroll expenditures are passed on to the SFS through an automatic interface. Reports and data extracts of processed transactions are made available to agencies that require them. In the evaluation phase, the … to replace the automated budget system used by DOB. A key component of the SFS is the Statewide Vendor File. All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsOpinion 88-45
… CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, … Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the extent … the bank has referred to its plan as "a simple line of credit", it has also advised the county that the program is …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Comptroller DiNapoli Releases Audits
… of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a five-year $45.6 million contract with Palladia, under which … effectively monitoring the expenses reported by Palladia to ensure that reimbursed claims are allowable, supported and … did not maintain adequate oversight of direct placement to ensure that Local Departments of Social Service (Local …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Hebron , Pultneyville Fire District and the Waterford Volunteer Fire Department . “In today’s fiscal … to complete, an annual audit of the district’s records. Waterford Volunteer Fire Department – Cash Disbursements … Agency Town of Hebron Pultneyville Fire District and the Waterford Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Town of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information … technology (IT) for the period January 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background The Altmar-Parish-Williamstown Central School District is located in the … balance was within the statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … due primarily to the Board relying on fund balance as a financing source for operations. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Three Village Central School District – Financial Operations (2021M-141)
… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to … the Treasurer’s duties or provide greater oversight as a compensating control. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, including core samples and composition Work progress …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Carroll – Town Clerk (2022M-20)
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Greig – Long-Term Planning (2023M-13)
… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … and capital plans or fund balance and reserve policies. As a result, the Board lacks important tools to project current and future operating and capital needs and …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13