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Akron Central School District - Financial Management (2018M-195)
… debt reserve funds. Taxpayers might have realized $775,000 in cumulative tax savings if the Board maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and … officials should: Ensure unrestricted fund balance is in compliance with statute. Adopt realistic budgets based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Examination of Island Peer Review Organization
… expenses the Department of Health (Department) made to Island Peer Review Organization (IPRO) under contract C027596. These … $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in … expenses the Department of Health Department made to Island Peer Review Organization IPRO under contract C027596 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationOlean City School District – Reserve Funds (2022M-187)
… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Owego - Water Fund Operations (2021M-205)
… resulting in approximately $70,000 of lost revenue for the Town. All 51 water bill adjustments reviewed, … $70,100 were also not appropriate. The consolidated water district had operating surpluses of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water produced, or …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support … a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … by an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. STE’s 2017 appropriations totaled approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Special Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be … benefit will be paid to your children who are under the age of 18, or if they are students, until the age of 23. The …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitState Comptroller DiNapoli Statement on MTA 2023 Budget
… tough questions until its February budget update. It also shows the uncertainties that cloud larger budget gaps in the … plans, it must communicate directly with the public on the impact these measures will have on straphangers and commuters and on its budget. We need the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetThousand Islands Central School District – Purchasing (2016M-283)
… period July 1, 2014 through April 30, 2016. Background The Thousand Islands Central School District is located in the … Thousand Islands Central School District Purchasing 2016M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Chatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, … reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Pulteney – Financial Condition (2021M-24)
… did not effectively manage the Town’s financial condition and was unaware of the Town’s true financial position when it … operations than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Prattsburgh Central School District – Financial Management (2020M-108)
Determine if the Board of Education Board and Prattsburgh Central School District District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Pompey Hill Fire District – Financial Management (2021M-136)
… Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and … The Board did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 … not completed and were already between 1,220 and 124 days late. AUDs were filed as many as 1,257 days late. There was … accounting records is performed and filed within 180 days of the close of the fiscal year. File the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Determine whether the Utica Harbor Point Development Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Butler – Financial Management (2024M-119)
… audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Opinion 91-18
… serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): … if the supervisor's spouse were appointed confidential secretary or bookkeeper. The town's code of ethics, however, … of the town board on matters relating to the confidential secretary or bookkeeper. You ask whether it is still the …
https://www.osc.ny.gov/legal-opinions/opinion-91-18State Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … prior approval is required by the county’s purchase card policy, 238 online purchases totaling $189,852 did not have … allow them to effectively manage financial operations and capital projects. General ledger balances were inaccurate …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits