Search
Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations The Director of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsComptroller DiNapoli Releases School District Audits
… of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million instead of planned deficits. In the last three completed fiscal years, the school district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsDiNapoli: State Tax Revenues Down $3 Billion Through July
… need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled … a drop of 23.1 percent. The year-over-year decline in July, 8.6 percent, was the lowest since March. All Funds … from the previous year, including a $1.8 billion decline in local assistance grants. The General Fund ended the month …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases Municipal Audits
… In addition, $4,700 in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight … County) The board did not provide adequate oversight of the district’s financial operations, nor comply with … the district’s operations and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreements, the Fund withdrew its … climate change.” The Fund reached GHG agreements with HVAC company Carrier Global Corp., pizza maker Papa John’s … in 2007, DiNapoli has been recognized as a global leader for his efforts to protect the Fund’s investments, address …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli Releases December State Cash Report
… Total receipts through the first three quarters of state fiscal year 2015-16 totaled approximately $111.9 billion, $230.6 million higher than the Division of the Budget’s (DOB) latest projections, according to the … York State Comptroller Thomas P. DiNapoli. Total spending of $104.9 billion over the period was $1 billion below …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportState Comptroller DiNapoli Releases Municipal & School Audits
… told auditors they were aware that sales taxes were paid on certain purchases and have taken measures to ensure sales …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: School District Auditing – Internal Auditor
… a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk … analyzing risk assessment findings and recommends changes for strengthening internal controls and reducing identified … Functions," State Education Department "Getting the Most Out of Your Internal Audit Function [pdf]," Office of the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorDiNapoli Releases January State Cash Report
… totaled nearly $62.7 billion through Jan. 31, a decline of $658.3 million or 1 percent from the same period last … watching closely to see if revenues meet the Division of the Budget's projected growth." Through the first 10 months of the fiscal year, All Funds receipts totaled nearly $126.5 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportState Comptroller DiNapoli Releases School Audits
… District and the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, … budgeting practices produced operating surpluses in all four fiscal years reviewed. When unneeded appropriated … spending and nearly 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsSouth Kortright Central School District – Claims Audit (2023M-69)
… their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance … claims auditor and deputy claims auditor meet eligibility for appointment. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism. … $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling $471,156. Safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. Require agreements to be approved prior to …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesNew Hartford Central School District – Payroll (2021M-149)
… found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board authorizations. However, there are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149DiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… another $350 million to two investment funds through its In-State Private Equity Investment Program, State Comptroller … P. DiNapoli, trustee of the Fund, announced today. “The In-State Program has helped hundreds of New York businesses … more than $2 billion through this program to invest in New York state companies and I’m proud to continue …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… dates have been updated based upon the recently enacted State budget, it is critical that agencies thoroughly review … be lapsed should be immediately reported to your Bureau of State Accounting Operations (BSAO) - Budgets and Spending … with the reference to the reappropriation from the enacted State budget (e.g. Chapter, Section, Law, Page and Line.) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… network user accounts. In addition, the District did not have a written agreement with BOCES to itemize and define all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7