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Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … use. During this time, real property taxes have increased from $2.5 million in 2009 to $2.7 million in 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Personal Income Tax and Property Tax
… million credits for payment totaling over $1.6 billion . In addition, the Department paid nearly 2.5 million levy year … 19,049 questionable or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of over $1.1 million. In addition, we …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNorth Shore Public Library – Financial Condition (2013M-344)
… 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County … each of the fiscal years 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library … not received or requested adequate financial information from the Library Director, including cash flow projections, …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type … Internal Service Funds Operating revnues: Charges for services $11,329,883 $1,340,261 $12,670,144 $15,256,164 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension … Attorney William Grady and the New York State Police for their work on this case." Robertson failed to notify the …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, … 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/2016/06/10/addison-central-school-district-financial-condition-2016m-30Management of Energy Consumption
… determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's … Order 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Airmont – Claims Auditing (2024M-1)
… Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key Findings The Board did not audit claims before payment to ensure that claims were … reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Selected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in the greater Rochester area. The Authority provides public … expenses, including meetings and other events, memberships in professional organizations, sponsorships, and training. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … or modified. In addition, the purchasing agent has access to parts of the district’s financial software program that … County) District officials have taken appropriate action to ensure the accuracy of compensation and benefits provided …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… local collections totaled $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth … increases. These monthly sales tax collections are from the cash distributions made to counties and tax-imposing … local collections totaled $178 billion up $664 million from the same time last year …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearState Agencies Bulletin No. 308
… Position Pool Table. It is not necessary to insert a row and make any changes on the Position Pool Table. Continuous … Pools: If a position pool is no longer used by the agency and should be deleted, please notify Kathleen Potter at (518) … effective dates should be March 28, 2002-Administration and April 4, 2002-Institution.Note: Any line numbers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Manhasset Union Free School District – IT Asset Management (S9-22-15)
… Perform annual and complete physical inventories and compare results to inventory records. District officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one without a cost recorded) were not inventoried. In addition, annual inventories were not conducted, new and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Kings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks 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/kings-park-central-school-district-it-asset-management-s9-22-13Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… [read complete report – pdf] Audit Objective Determine whether Gloversville … percent of the sampled assets were not properly accounted for. Specifically: Nine Chromebooks, including, four with a … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one printer (no cost recorded) were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10