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City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities … The Board has not adopted written policies or procedures to monitor its consultant’s performance in administering the … Key Recommendations Establish formal written procedures to monitor the performance of the consultant and …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Wyoming County Probation Department – Restitution Payments (S9-20-4)
… disburse victim restitution payments appropriately. As a result, some victims may not be receiving payments to which …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Seneca County Probation Department – Restitution Payments (S9-20-7)
… - pdf ] Audit Objective Determine whether the Seneca County (County) Probation Department (Department) officials enforced … take corrective action. … Determine whether the Seneca County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Sodus Center Fire Department – Financial Activities (2016M-424)
… Findings The Department’s constitution and bylaws do not define financial oversight responsibilities and do not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Prattsburgh Central School District – Financial Management (2020M-108)
… if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the … The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … million in fund balance annually, which was not needed to fund operations due to operating surpluses, and consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Mount Morris Central School District – Financial Condition (2014M-328)
… audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. … with approximately 525 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… the practice of adopting budgets that levy taxes to pay for costs that could reasonably be paid for using …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… The Chester Union Free School District is located in the Town of Chester, Orange County. The District, which … officials did not maintain the District’s fund balance in accordance with statutory requirements and did not use the … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardHarpursville Central School District – Financial Management (2013M-261)
… for the 2013-14 fiscal year were approximately $16.1 million. Key Findings The Board and District officials … to finance District operations; however, they only used $1.27 million of appropriated fund balance during this period. As a result, the unexpended surplus funds exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Findings The Board has not annually designated a system administrator. Instead, the Board annually appoints a Network … a proper segregation of duties. Users were given system administrator rights when they shouldn’t have been, giving … information. Key Recommendations Annually designate an administrator for the financial software to clarify who is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMonticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at … with the District’s actual revenues and expenditures to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for … transfer approval process could allow budget transfers to be made with late or no approval. The payroll clerk, … Key Recommendations Update the budget transfer policy to include a dollar threshold for budget transfer approvals. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
Lisbon Central School District Cafeteria Cash Receipts 2016M152
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
Lindenhurst Union Free School District Credit Cards 2016M179
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Franklin Square Public Library , Village of Hobart , Town of Lancaster , Town of … , Village of Rushville and the Village of Scottsville . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Accidental Disability – Special 20- and 25-Year Plans
… if you file an application for an accidental disability retirement benefit within one year of the alleged accident. … The law defines “in service” as: Being paid on the payroll; or On an authorized medical leave of absence for up … benefits for up to two years since last being paid on the payroll, as long as you have not resigned or been terminated …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityState Comptroller DiNapoli Announces Municipal Audits
… Gas through Aggregators (2018MS-5) Local governments and school districts did not always evaluate procurement options … benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities … Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 million more for …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli: CDTA Overtime Expenses and Ridership Growing
… 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of … regional transit agencies, amid steady ridership growth in recent years, according to a report released today by … and educational institutions,” DiNapoli said. “After a dip in 2010, the authority’s total ridership has been increasing. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growing