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Morris Central School District – Financial Operations (2015M-251)
… $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational Services … itself. The Treasurer does not directly supervise the application of her signature on checks. Certain reserves had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and … fund as unrestricted fund balance. Review all reserves at least annually to determine if the amounts reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… complete report – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) … indicated they plan to initiate corrective action. … audit ulster BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Sodus Central School District – Software Management (2022M-64)
… necessary and authorized software was installed on District computers. Key Findings District officials did … had permissions that allowed the accounts’ users to install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 percent) were listed on the District’s software inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Hancock – Insurance Withholdings (2022M-108)
… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Village of Ellenville – Information Technology (2014M-278)
… Village officials have not designated a financial software administrator who is independent of financial recordkeeping. … data. Key Recommendations Designate an individual as the administrator of the financial software who does not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period … documentation. Resolutions that the Board passed to approve claims for payment did not include information …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… in Schuyler County. The Company consists of approximately 20 active members and is governed by an elected four-member … transactions and attempt to recover any misappropriated money. Ensure that the Treasurer prepares reports that are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… Objective Determine whether Northeastern Clinton Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingTown of Middlebury – Tax Collection Remittance (P1-24-25)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Constitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as cities and … payments if taxes are levied in excess of a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment … the OSC Help Line. (518) 408-4934 (866) 321-8503 (toll free) Technical issues, account set-up or log-in password …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Comptroller DiNapoli Releases Municipal Audits
… in a timely manner. Of the 105 vehicle and traffic tickets issued during the audit period, the former justice did not adjudicate 82 tickets, either because he did not hold court on a regular … Since the appointed (interim) justice took over, 48 tickets have been adjudicated and closed, including 32 of the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks that cost … $19.5 million and determined that: the claims auditor, who is an employee of the Greater Southern Tier Board of … expenditure projections in the 2024 proposed budget are reasonable. The county’s proposed budget includes a tax levy …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City … School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Bellmore Union Free School District – Financial …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Sewer Authority , Town of Cheektowaga , Town of Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , Village of Pelham , Rochester Land Bank Corporation , Schroon …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… access to the financial workings of government. … Alb Co Dept of Weights Measures Allegany Co Carle Place Water Dist Circleville Fire Comp Vil of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were … the funds will come with restrictions on what they can be used for. The proposed budgets for the general and …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0