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Islip Fire District – Financial Condition (2020M-25)
… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Coeymans – Financial Condition (2015M-184)
… revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing … estimates and appropriations as amended to date; estimated fund balance, with a breakdown of the amounts appropriated, …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through March … there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement with … the duties of initiating, authorizing and recording wire transfer transactions are adequately segregated. Include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overLyons Central School District – Payroll 2022M-71
… (District) officials ensured the District accurately paid employees’ salaries and wages. Key Findings District … did not ensure employees’ salaries and wages were always paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor … whether the Town of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Comptroller DiNapoli Releases Municipal Audits
… supervisor in a timely manner. Onondaga County Resource Recovery Agency – Transfer Station and Compost Facility Cash Receipts (Onondaga County) Agency officials did not have adequate controls in place to …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Evans – Board Oversight (2016M-2)
… operations. Key Findings The Board hired an accounting firm to assist the Board in preparing a written response to … The Board and Supervisor did not ensure that the firm adequately performed its duties as outlined in the …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Agencies Bulletin No. 1182
… are subject to Federal, State and Local taxes are loaded in PayServ and reflected in the employee paycheck under the TXE earnings code. The … OSC Actions OSC will process four months of files in two pay cycles as specified above. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservCity of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Fuel and Services
… prices, and received the quality and quantity of goods and services it procured during its response to Superstorm Sandy. … the reasonableness of prices paid for the procurement of services from the ten vendors in our examination, (ii) the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesCity of Lackawanna – Garbage Collection Fees (2021M-206)
… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … City of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Wyandanch Union Free School District – Budget Review (B24-7-2)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Capital …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0City of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are … ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized … tax levy limit and City officials have not adopted a local law to override the limit. Key Recommendations The City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… the annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School … Request interim financial reports from the Director of Finance for use in monitoring the School’s financial … and developing realistic budgets. Establish a Budget and Finance Committee as required by the School by-laws. Comply …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSchool Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … and makes up the difference by increasing State aid to school districts. The State’s costs for underwriting this … the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Southside Academy Charter School – Board Oversight (2013M-318)
… of Audit The purpose of our audit was to examine the School’s relationship with National Heritage Academies Inc. … to June 30, 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that has five members. The School’s budgeted expenditures for the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Comptroller DiNapoli Releases Municipal Audits
… County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors found the health insurance overpayments included $19,400 for ineligible …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1