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

… purpose of our audit was to review Board oversight of the School’s financial operations for the period July 1, 2014 … to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a public school … ethics policy and the application of General Municipal Law requirements. Ensure that Board policy is followed regarding …

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)

… Corporation (Corporation) Board of Directors (Board) and officials established realistic budgets and adequately monitored financial activity. Key Findings The … on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed …

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)

… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …

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)

… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured … (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in …

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

… their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their … with statute or pursuant to sharing agreements between the county and its city or cities. Provided below is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties …

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)

… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …

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

… Thomas P. DiNapoli released the following statement today regarding the Metropolitan Transportation Authority’s … of its 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding … Thomas P DiNapoli released the following statement today regarding the Metropolitan Transportation Authoritys …

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

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

… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … with budgetary deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a …

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)

… 2015 through October 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the … fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for 2015 totaled … power. Ensure that job duties are segregated so that one person cannot control all phases of a …

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)

… The Board appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the District reported that it …

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)

… Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained complete, accurate and … (AFRs) have not been filed since 2016, as required by New York State General Municipal Law (GML) Section 30. The … action. … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete accurate and timely …

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)

… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …

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)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or …

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)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to …

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)

… percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of … 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/randolph-central-school-district-it-asset-management-s9-22-22

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

… physical access or environmental controls over the server room. Improperly managed network user accounts. The … security and environmental controls over the server room. Immediately disable unneeded network user accounts and …

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)

… complete report - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials … plan to initiate corrective action. … Determine whether Pelham Union Free School District 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

… her thoughtful, common-sense approach to governing. "My office has detailed the stronger-than-expected economic … pandemic is stretching into a third year and the need for real, hands-on leadership is crucial at this point in our history to beat back the virus and to …

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

… Grants and public assistance includes payments to counties, cities, … of) individuals, unemployment insurance benefits, and nonprofit organizations. These types are payments are … appropriations. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 …

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