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Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)

… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… Harbor Point Development Corporation (Corporation) Board of Directors (Board) and officials established realistic … and expense estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs … grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Village of Akron – Selected Financial Activities (2016M-133)

… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of approximately 3,000, is governed by an …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a result, all forfeited funds were not annually available for BOCES’ use. Officials were not aware of the unreturned …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Local Sales Tax Sharing in New York State

…   Most counties in New York State share a portion of their local sales tax revenue … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a …

https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-state

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and … corrective action. Appendix B includes our comments on certain issues in BOCES’ response. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

State Comptroller DiNapoli Statement on MTA 2023 Budget

… path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budget

Town of Pulteney – Financial Condition (2021M-24)

… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24

Sodus Center Fire Department – Financial Activities (2016M-424)

… Purpose of Audit The purpose of our audit was to determine whether … Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is … by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424

Prattsburgh Central School District – Financial Management (2020M-108)

… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. … Determine if the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… report – pdf]  Audit Objective  Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations  Correct … initiate corrective action. … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Town of Tioga – Long-Term Planning (2022M-181)

… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … financing approaches to address them. As a result, half of the Town’s vehicles and pieces of major highway equipment … corrective action .  Appendix B includes our comments on certain issues they raised in their responses. … town …

https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Ticonderoga Central School District – IT Asset Management (S9-22-23)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 43 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

LaFargeville Central School District – Information Technology (2021M-192)

… electronic components that cost $9,266 could not be found. No physical access or environmental controls over the server …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192

Pelham Union Free School District – Information Technology (2021M-134)

… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were … and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations … application user account access and develop and adopt a comprehensive IT contingency plan. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address

… today continued her thoughtful, common-sense approach to governing. "My office has detailed the … place here in New York. Local sales tax receipts continue to improve, the unemployment rate continues to fall and the … back the virus and to safely get us back to a more normal way of life. Based on what I’ve seen in these last four …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-address

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… and providers of service pursuant to Article 11-A of the State Finance Law. 60321 Grants – Retainage Retainage is the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance