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Charlotte Valley Central School District - Budget Review (B4-15-6)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley … located in Delaware, Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of approximately $8.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6State Agencies Bulletin No. 999
… transactions in PayServ that fall under the program. For additional information on the Retirement Incentive … Incentive Reason Code when submitting transactions for employees who retire under the 2010-11 Retirement … Incentive Program. Existing Reason Codes must be used for employees whose retirements are not a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… proposed budget released today increases anticipated spending to more than $118 billion in FY 2026, fueled by … in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … 2026 budget also does not reflect higher-than-anticipated health insurance costs and oft-cited recurring budget risks, …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli: Local Sales Tax Collections Increased by 4% in August
… Local sales tax collections in New York state grew by 4% in August compared to the same month in 2022, according to data released today by State Comptroller … the same time last year. “Local sales tax collections in August continue a pattern of moderate increases in 2023,” …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… to the Metropolitan Transportation Authority’s release of its November budget and financial plan: “Our regional transit system is on the edge of a precipice. Without a significant infusion of federal funds, the region faces service cuts in 2021 that … to the Metropolitan Transportation Authoritys release of its November budget and financial plan …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followCollege at Brockport – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Schools is responsible, along with other administrative staff, for the District’s day-to-day management under the … District officials, the IT Director and IT staff implemented one recommendation and partially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … the Clerk-Treasurer’s records and reports, as required. As a result, the Board’s ability to monitor the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Fire Island Union Free School District – Claims Auditing (2023M-114)
… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 contained 53 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… former Supervisor was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Stamford Central School District – Fund Balance Management (2022M-199)
… (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not … The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million … fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fine Fire District – Board Oversight (2023M-81)
… activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk for errors and irregularities . The Board of Fire … to payment. For example, claims were approved without a quorum of the Board, not supported, not audited or they …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… to receive agricultural building exemptions. As a result, the property owner incorrectly received $15,231 in … the construction of two buildings were not supported. As a result, the property owner may have incorrectly received … properties receiving senior citizens exemptions. As a result, the owners may have incorrectly received $2,551 in …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… established policy and procedures. As a result, there is no assurance that the purchases were made in the most prudent … purpose, or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Determine whether Putnam County County Parks and Recreation Department Department and Putnam County Golf Course Golf …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Sherman Central School District – Claims Audit (2024M-92)
… does not meet the Board of Education’s (Board) minimum qualifications for the position, was not provided the … assistants to the position, regardless of their qualifications. Of the 303 claims reviewed totaling … totaling approximately $1,325,105 should not have been approved for payment because the claims lacked support that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an increased risk that … 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with numerous …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and … We determined that: The Supervisor did not maintain a general ledger, subsidiary revenue and expenditure ledgers … expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111