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City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing … with periodic PILOT payment reports and assess penalties for late payments. CPIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Webb Union Free School District – Financial Management (2022M-53)
… appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund … improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 through 2020-21. When … balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and levied more …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53East Moriches Union Free School District – Financial Condition Management (2022M-1)
… by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaTown of Butternuts – Disbursements (2021M-62)
… not provide adequate oversight of the disbursement process and exceeded its authority under New York State Town Law (Town Law) by authorizing insurance claims and annual contracts to be paid before audit and approval. The Board also exceeded its authority under New …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… (CBA). The Board and officials did not properly monitor to ensure the annual report filed with the New York State … of the State Comptroller (OSC) was accurate with respect to job performance, sales tax exemptions and payment in lieu … correct sales tax amounts. Establish adequate procedures to review and verify that all data in the annual report is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalVillage of Fort Plain – Leave Benefits (2020M-101)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Southern Cayuga Central School District – Financial Condition (2020M-77)
… appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Dalton-Nunda Central School District – Financial Management (2020M-92)
… exceeded the statutory limit by more than $1.3 million or 8 percentage points and two general fund reserves were … with our recommendations and indicated they have initiated or planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsState Agencies Bulletin No. 297
… OSC Actions The CSEA Dues code (201) and Agency Shop code (212) will be increased based on Annual Salary (excludes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Village of Stamford – Claims Audit (2022M-197)
… procurement policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not … had sales tax totaling $129. Furthermore, all 11 credit card claims totaling $62,404 were improperly paid before …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andState Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… opportunity that is published in the Contract Reporter or State Register will be considered to have satisfied the … of Article 4-C by publication in the Contract Reporter or State Register, it remains the procuring state agency's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesAlbion Central School District – Financial Management (2021M-200)
… officials adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and … participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. … taxes than needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Wilson Central School District - Financial Management (2022M-22)
… complete report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of … officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that … in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring