Search
State Comptroller DiNapoli Statement on MTA 2023 Budget
… funding or MTA actions. Using as-yet unspecified means to close the budget gap allows the MTA to put off answering tough questions until its February … levels. “The MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetThousand Islands Central School District – Purchasing (2016M-283)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to approximately 250 students, … Renaissance Academy Charter School of the Arts Financial Operations 2016M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… granted to each SIS user, including MORIC employees, and remove any permissions deemed unnecessary. Evaluate all existing SIS user accounts and remove any accounts deemed unnecessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over … operations and capital projects. The Board was unaware of the Village’s financial position and that financial … Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Uniondale Union Free School District – Information Technology (2023M-61)
… (District) officials adequately managed nonstudent network user accounts and permissions. Key Findings District … officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had … for granting, changing and disabling nonstudent network user account access, and regularly review the accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Accurately record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … Clerk was unable to provide the 2019 accounting records for real property taxes. Therefore, we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed timely and accurate … annual and monthly financial reports. As a result, the City Common Council (Council) did not have accurate and … Determine whether the City of Salamanca City Comptroller Comptroller completed …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) … Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planChatham Central School District – Financial Management (2023M-11)
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … but the average annual workers’ compensation expense is $79,756. Key Recommendations Use reasonable appropriation … estimates and do not appropriate fund balance that is not needed. Maintain reserves at reasonable levels. Except …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Genesee 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-39LaFargeville Central School District – Information Technology (2021M-192)
… the District’s inventory records, and seven computers, two audio systems, one projector and 10 other electronic … Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Pelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… "Kathy Hochul took over as governor at a time of great challenge in New York state and immediately … competence and more collaborative style. Her State of the State message today continued her thoughtful, … approach to governing. "My office has detailed the stronger-than-expected economic recovery taking place …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town 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-24Commack Public Library District – Selected Financial Operations (2015M-132)
… for the period July 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by … by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly … the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424