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Westmoreland Central School District – Financial Condition (2014M-283)

… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

DiNapoli: Local Sales Tax Collections Up 3.8% in August

… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 38 in August compared to the same month in 2023 according to …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-august

DiNapoli: Local Sales Tax Collections Nearly Flat in July

… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released … from the same time last year. “There was little growth in local sales tax collections in July compared to last … Local sales tax collections in New York state increased by 02 in July compared to July …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-july

Oneonta City School District –Financial Condition (2013M-165)

… Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Contract Advisory No. 12

… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the … Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic notification …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactions

South Huntington Union Free School District – Financial Condition (2016M-132)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132

Sweet Home Central School District – Financial Management (2016M-207)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

State Comptroller DiNapoli Statement on New York City Budget

… that it faces beginning in City Fiscal Year (CFY) 2027. For years, my office has identified budget risks associated … that add billions to the city’s stated budget gaps. I commend the mayor for taking the much needed step of … potential cost efficiencies and setting aside revenue that is not necessary to cover expenses this year. “The …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budget

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60 percent of the timecards (25 of 41) were incomplete as a result of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

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 … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

State Comptroller DiNapoli Releases Municipal Audits

… following local government audits have been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city officials did not … the city has made progress implementing corrective action. Of the nine audit recommendations, three recommendations were …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Islip Union Free School District – Payroll (2017M-291)

… Purpose of Audit The purpose of our audit was to determine whether District officials paid employee …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291

Valley Stream Union Free School District #30 – Purchasing (2016M-171)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171

Mount Pleasant Central School District – Financial Condition (2015M-82)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board of Education, which comprises of seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82