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City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… disbursements to vendors unless their use is approved by the Council, and the City enters into banking agreements …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Higher Education – 2021 Financial Condition Report
… for the State University of New York (SUNY) increased by 13.6 percent in the 2019-20 academic year from the … the student loan debt balance per capita in the State grew by 11.0 percent from 2016 to 2020, slower than the 13.4 …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… The district did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The … consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, … The district did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Nassau Board of Cooperative Educational Services (BOCES) – Network User Account Controls (2022M-77) BOCES officials did not establish adequate controls over network user accounts. As a result, BOCES has an increased … County) District officials did not ensure employees’ salaries and wages were always paid accurately. As a result, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… January 31, 2015. Background Niskayuna No. 2 Fire District is a district corporation of the State, distinct and separate … the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Hancock Fire Department - Financial Operations (2018M-236)
… business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to collect on possible …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Riverhead Charter School – Debit Cards (2017M-254)
… was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. 2017. Key … charges. Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Hortonville Fire Company – Financial Activity (2014M-210)
… Fire District, which serves the hamlet of Hortonville in the Town of Delaware, Suffolk County. The members, … activities to ensure that all money collected is deposited in a timely manner. Audit and approve all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… audit was to determine whether the Board adopted realistic and structurally balanced budgets and took action to maintain a reasonable amount of fund … The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Clifton-Fine Central School District – Financial Condition (2017M-297)
… in St. Lawrence County. The District, which is governed by an elected seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityConcord Industrial Development Agency – Agency Management (2015M-61)
… The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. … Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga … fire protection services to its residents. Disbursements for the period January 1, 2012 through January 31, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… signing functions. While the Director was on leave, the account clerk applied the Director’s electronic signature to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. … York State Legislature in 1934. Budgeted appropriations for 2016 totaled approximately $1.3 million. Key Findings The … Key Recommendations Develop policies and procedures for banking activities which include segregating duties and …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… to review the District’s financial management practices for the period July 1, 2013 through May 25, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled more than $40 million. … and reasonable. Use surplus funds as a financing source for funding one-time expenditures, reducing District property …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental … 1, 2015 through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56