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Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.4 … not properly informed prior to voting on a proposition for a District-wide capital improvement project because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Comptroller DiNapoli Releases School Audits
… School District , Mount Pleasant Central School District and the Onteora Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsOrdinary Death Benefit – State Police Plan
… joining PFRS, and your death occurs: While you are on the payroll; While you are on an authorized medical leave of … years, following the last date you were paid on the payroll), provided your employment has not been terminated by …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Town of Hamburg - Finance Office (2023M-109)
… purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made improper, questionable and/or unsupported payroll payments totaling more than $19,000 to the former …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Port Jervis City School District – Financial Condition (2022M-152)
… exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the District will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… statement on the New York City Mayor’s 2024 State of the City address: “Public safety, affordability, and economic growth … will be necessary.” Reports & Fiscal Tracking Tools Review of the Financial Plan of the City of New York NYC's Shifting …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressGarrison Union Free School District – Information Technology (2023M-127)
… maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… property. 27 assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 assets had an incorrect … physical inventories. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board … did not ensure collections were properly accounted for and deposited timely. Also, the School’s cash receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Lyons Falls – Financial Management (2013M-393)
… 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 … As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … annual budget or set and approve salaries, wages and wage increases. The Board of Commissioners was unable to determine …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mSag Harbor Union Free School District – Child Care Program (2016M-211)
… The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school … should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Williamsville Central School District – Financial Management (2016M-274)
… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015m