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Wyoming County Probation Department – Restitution Payments (S9-20-4)
… As a result, some victims may not be receiving payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Six of the 24 … up on and officials did not always make reasonable efforts to locate victims promptly. In addition, officials did not …
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)
… undisbursed restitution collected in 2012 or before could have been paid to victims but was not. In addition, 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)
… Purpose of Audit The purpose of our audit was to determine whether Department officials and the membership … Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. … without an adequate independent review. We were unable to determine if disbursements were approved by the membership …
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)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years 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)
… unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key … that addresses the District’s use of fund balance and any economic or environmental factors. … New York Mills Union …
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)
… Purpose of Audit The purpose of our audit was to examine the … The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected …
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)
… Purpose of Audit The purpose of our audit was to review the … District’s reserves were funded by transfers of surplus funds at year-end rather than through appropriations in … with realistic estimates of anticipated expenditures that do not appropriate fund balance that is not needed to fund …
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)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …
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)
… District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … The Harpursville Central School District is located in five towns in Broome County and three towns in Chenango … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were approximately $16.1 million. …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 2, 2013. … The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 …
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)
… Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer … Business Manager and two employees of a contractor all have administrative privileges within the financial …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … The Board has not adopted policies and District officials have not developed procedures governing cafeteria cash … not perform an independent reconciliation of cash sales to deposits or review the work of those who performed …
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)
… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 …
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)
… Town officials agreed with our recommendations and have indicated they planned to initiate corrective action. … …
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
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … not audit and approve individual claims to ensure they are for legitimate expenditures. Village of Hobart – Board … The board also did not adequately manage the finances for a capital project to upgrade its transfer station. In …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Accidental Disability – Special 20- and 25-Year Plans
… for this benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS … disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved … equal to 75 percent of your FAE, plus an annuity based on any voluntary contributions you may have made and the …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityState Comptroller DiNapoli Announces Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … sheets electronically instead of printing them out only to have paper copies on file in order to save the time and … P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsDiNapoli: CDTA Overtime Expenses and Ridership Growing
… in recent years, according to a report released today by State Comptroller Thomas P. DiNapoli. “CDTA operates a … miles increased in the following years. State funding represents the largest single source of CDTA’s … Transportation Authority , or go to: http://www.osc.state.ny.us/reports/trans/CDTA_by_the_numbers_2016.pdf For access …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stress