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Lake Placid Central School District – Claims Auditing (2016M-84)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mSouth Country Central School District – Procurement (2013M-91)
… July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the Board of … $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Local Government – 2022 Financial Condition Report
… by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, … with some exceptions, though each local government’s tax cap calculation involves a multi-step formula. The law … of the total revenue for local governments not including NYC …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOpinion 95-9
… meetings pursuant to General Municipal Law, §217(c)(v); and (3) may active volunteer firefighters receive pro rated … at any official meetings of the volunteer fire company " and participation in certain department responses (General … Law, §217[c][v], [vi]; emphasis added). A fire district and a fire company are separate and distinct entities. A fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli Releases School Audits
… School District and the Homer Central School District . “In an era of limited resources and increased accountability, … whether the school received the services outlined in its contract with the Brighter Choice Foundation. In addition, the fee structure, based on a percentage of per …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and exceeded its authority under New York State Town Law by authorizing insurance claims and annual contracts to be … The board also exceeded its authority by allowing a third-party vendor direct access to the town’s bank account … examined. There were no recommendations in this audit. Washington County Local Development Corporation – Revolving …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashComptroller DiNapoli Releases School Audits
… guidance. Fonda-Fultonville Central School District – Payroll (Montgomery County) District officials did not adequately segregate payroll duties or establish sufficient compensating controls. … The deputy district treasurer performed all steps in the payroll process, which included entering and modifying …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Travel Advisory No. 10
GFO Updates Employee Expense Reimbursements Effective March 1 2019
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Covert , Town of Horseheads , Town of Niagara … reduction of sales tax revenues, establishing reserve funds, or purchasing and financing future capital assets. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsTuition Assistance Program – Fordham University
… whether Fordham University complied with the Education Law and the Commissioner of Education’s Rules and Regulations … in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; Westchester … Fordham. Fordham should comply with the State Education Law and the Commissioner of Education’s Rules and Regulations …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… questionable whether the leases and contracts were in the best interest of the School. The School paid for use of a … and conditions of the lease agreements are in the School’s best interest. Develop policies and procedures for procuring …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Livonia Central School District – Conflict of Interest (2024M-89)
… Audit Objective Determine whether any Livonia Central School District (District) officials had interests in District … response. … Determine whether any Livonia Central School District District officials had interests in District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Cost-Saving Ideas: School District Auditing – External Auditor
… Accepted Government Auditing Standards (GAGAS). Who does not qualify The district’s claims auditor The district’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling approximately $6.2 million of assessed value, 136 exemptions (61 percent), valued at … support eligibility for all exemptions. Consult the Town’s attorney as to whether any of the amounts can be recovered …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… [read complete report – pdf] Audit Objective Determine whether the Town of White Creek … purposes and did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign … abstracts or certified payrolls and review and approve all transfers. File the required AUDs on a timely basis. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41