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City of Batavia – Business Improvement District (2017M-283)
… the BID in 1997. The BID is a geographic area in which a charge is imposed upon benefited properties for improvements, … District day-to-day management functions. The 2017-18 BID charge was $55,742. Key Findings The Council did not enter … BID funds. BID charges exceeded the statutory limit for 11 of the past 13 years by a total of approximately $464,000 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283CUNY Bulletin No. CU-461
… State Comptroller (OSC) will take to apply the Retroactive Increase in Excludable Transit Benefits. Background The … State Comptroller OSC will take to apply the Retroactive Increase in Excludable Transit Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentCity of Fulton – Fiscal Stress (2013M-310)
City of Fulton Fiscal Stress 2013M310
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Comptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … the audit period. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Contract Advisory No. 12
… grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway … have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining … whether the SFS transaction will be routed to OSC for approval, and if so, to which BOC audit team it will be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1494
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … Employees, Incorporated (Deduction Code 209 ) is based on the employee's current grade or equated grade. … the grade or salary rate changes for an employee who is a member of OMCE, the dues amount must be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesHigh Falls Water District – Water Fees (2015M-153)
… 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and Rosendale, was … by the United States Environmental Protection Agency as a superfund site because the area was determined to have …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Wales – Financial Management (2017M-32)
… through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32East Hampton Housing Authority – Board Oversight (2017M-33)
… 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed … located on three properties in the Town and purchased a fourth property in 2016 where another 40 housing units will …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Lewiston – Purchasing (2013M-45)
… to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not … Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsSouth Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … for the 2014-15 fiscal year were approximately $25 million. Key Findings Over the last four years, District … used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, … The Board and District officials did not develop a multiyear financial plan to address the use of restricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Onteora Central School District – Information Technology (2015M-92)
… students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Merrick Union Free School District – Financial Condition (2016M-240)
… 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240City of Lockport -- Budget Review (B18-1-10)
… are adequate if CBAs are approved and unanticipated retirements occur. … City of Lockport Budget Review B18110 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Comptroller DiNapoli Releases School District Audits
… was not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … education program expenditure account instead of the literacy program, totaling $728,000. Officials also did not always properly record literacy program revenue in the correct fiscal year. Herricks …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… did not ensure that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees … herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget … includes county sales tax revenues of $261 million, which is a decrease of approximately $560,000 from the actual …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-audits