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State Comptroller DiNapoli Releases Audits
… customers. However, auditors identified opportunities for improved oversight. In a follow-up, auditors found DOH … that employees often collected incorrect fare amounts (for example, when no onboard surcharge was collected). … the requirements of the training curriculum established for its train crews, and that train operators and conductors …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsOswego County – Transfer Station Cash Receipts (2015M-334)
… Waste’s cash receipts process for the period January 1, 2014 through September 9, 2015. Background Oswego County is … to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million in …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… January 1, 2014 through June 30, 2017. Background The Town of Hempstead Industrial Development Agency (TOHIDA) is a … corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyAnnual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for … Fiscal Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all counties, cities, towns and … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesCity of Yonkers – Financial Operations (2017M-119)
… condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background … seven-member City Council, was given responsibility for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, including those for YPS, total …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Ballston Area Recreation Commission – Board Oversight (2015M-269)
… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Harpursville Central School District – Financial Management (2013M-261)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Monticello 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. … 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not been aligned with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Bethpage Union Free School District – Leave Accruals (2015M-100)
… through November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, … Bethpage Union Free School District Leave Accruals 2015M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100New 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 … Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The … 570 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Require the food service manager to review the cashier’s daily reconciliations and verify that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
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)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … 2014 through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… July 1, 2009 through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, Westchester County. The District, which operates six schools with …
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)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the … requirements and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the transparency of the budget process. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardMount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328East Hampton Union Free School District – Financial Software User Access (2016M-340)
… 1,800 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 … Findings The Board has not annually designated a system administrator. Instead, the Board annually appoints a Network … access rights should be established or modified based on job duties and proper segregation of duties. Limit the number …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationAbout this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportRensselaer County – County Bridge Maintenance (S9-13-6)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6