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Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… 1, 2014 through December 31, 2015. Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overAlbany Parking Authority – Cash Collections (2016M-181)
… 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which … established by the State Legislature to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… and savings have not been identified. The MTA must hold up its end of the bargain and identify how it’s going to … faces lower-than-expected payroll mobility and real estate taxes, which could offset increased revenue from fares …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planGouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351State Comptroller DiNapoli Releases Municipal Audits
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … courthouse space. Auditors determined officials paid the LLC a $500,000 deposit before any renovation work was … paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Town of Orange …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… concerns that are likely to impact landfill owners in the near future and long-term. Policy changes in China have … increasing costs related to recycling, at least in the near term. For example, in the city of Albany, increased fees … approached the county about renegotiating its agreement in light of the drop in recyclable commodity prices. To assist …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsBaldwinsville Central School District – Financial Management (2016M-65)
… in accordance with statute, to remedy reserves with excess funds and update the District’s fund balance management plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Utica City School District – Financial Condition (2013M-341)
… an improvement from the prior year, the District has very little cushion for managing unforeseen events. To meet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Operational Advisory No. 26
… Subject : Updating Agency Contact Information Reference : Guide to Financial Operations … (OSC) Office of Operations (OOO) maintains agency contact information for various audit and operational … purposes. The OOO requires agencies to keep the OSC Online Contact System current by updating required contacts within …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsPenn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through … schools with approximately 1,570 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the … 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, Westchester County. The … operates six schools with approximately 2,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… 2012 through July 19, 2016. Background The Panama Central School District is located in the Towns of Busti, Harmony, … in Chautauqua County. The District, which operates one school with approximately 500 students, is governed by an … Panama Central School District Financial Management 2016M271 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Walden Fire District No. 2 – Purchasing (2017M-204)
Walden Fire District No 2 Purchasing 2017M204
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Inlet Common School District – Claims Auditing (2015M-285)
… July 1, 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one … Inlet Common School District Claims Auditing 2015M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… was to examine the District’s claims auditing process for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $54.7 million. … are audited in a timely manner, properly supported and for legitimate District purposes. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through July 28, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Westport Central School District – Internal Controls Over Payroll (2014M-013)
… the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled … Key Finding We found that the District’s controls over payroll were appropriately designed and operating effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… 1, 2012 through May 31, 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany … Bethlehem Public Library Selected Cash Receipts 2014M254 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226