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Wyandanch Union Free School District – Budget Review (B23-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which … City of Binghamton City Operations 2015M280 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… financial activities for the period July 1, 2011 through November 14, 2013. Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The … the LLC’s principal owner to provide services similar to what the LLC had previously provided. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… the Office of the State Comptroller OSC and Reported the res …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … 2,100 prescription medications totaling about $198,000 for inmates from a local pharmacy without the benefit of … price quotes. City of Batavia – Awarding Contracts for Goods and Services (Genesee County) The city did not …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… audits have been issued. Bowmansville Volunteer Fire Association, Inc. – Financial Management (Erie County) … Auditors reviewed 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 … Auditors reviewed 60 out of 369 (16 percent) agricultural, veterans, disability and senior citizen exemptions totaling …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsSex Offender Registration (2014-MS-2)
… , Oneida [pdf] , Ontario [pdf] , Saratoga [pdf] , St. Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; … Cayuga, Mount Vernon, Ontario, Rochester, Saratoga, St. Lawrence, Steuben and Warren) did not always act on DCJS … correctional facilities. However, Cayuga, Oneida, St. Lawrence, Steuben and Warren did not process the forms for 15 …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Public Health – 2022 Financial Condition Report
… lower overall State Medicaid spending by nearly $3 billion and local Medicaid spending by $645 million in SFY 2021-22. … levels to peak at over 7.9 million in SFY 2022-23 and return to near pre-pandemic levels of approximately 6.1 million enrollees in SFY 2023-24. Children and adults represented 74.9 percent of all average monthly …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthComptroller DiNapoli Statement on January State Cash Report
… by my office today confirm the substantial shortfall the Governor and I announced earlier this month. In addition, the … negotiating next year's budget. As one step, I urge the Governor and Legislature to make the prudent financial …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the … law. 1 Ensure disbursements are adequately supported and for proper purposes. Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mSyracuse City School District – Claims Audit Process (2016M-290)
… of our audit was to examine the claims auditing process for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $393 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Panama Central School District – Financial Management (2016M-271)
… to review the District’s financial management practices for the period July 1, 2012 through July 19, 2016. Background … an elected seven-member Board of Education. Appropriations for the 2015-16 fiscal year totaled approximately $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… controls over the cash disbursements and payroll processes for the period July 1, 2014 through September 8, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.7 …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… our audit was to review the BOCES’ purchasing procedures for the period July 1, 2014 through September 30, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $70 million. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… June 8, 2016. Background The Erie County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of … Erie County Soil and Water Conservation District Cash Receipts and Disbursements 2016M232 …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsSchenectady Municipal Housing Authority – Payroll (2014M-223)
… of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, 2014. Background … Board of Commissioners. Operating expenditures for the fiscal year ending March 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223City of Middletown - Water System Cybersecurity (2019M-22)
… to document employee IT security duties, provide guidance for using portable devices or require monitoring of networked … and implement sufficient IT policies and procedures for the water system. Provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Newfield Central School District - Information Technology (2019M-181)
… Key Findings District officials did not develop procedures for managing, limiting and monitoring user accounts and … records and provided IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is overseen by a seven-member Board. Budgeted … monthly bank reconciliations, including bank statements and canceled check images. Establish compensating controls to …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursements