Search

Perry Central School District – Financial Management (2017M-118)

… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

State Agencies Bulletin No. 2052

… information and processing instructions regarding the new health care and mental hygiene worker bonuses (Health Care Bonus) for eligible State employees of the Executive Branch, the State University of New York, and the City University of New York. Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employees

Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds

… of more than $36,000 in public funds.  Riley confessed to DiNapoli’s staff and the New York State Police that she … period. Riley was arraigned in Village of Bath court and is due back on September 15.  “This is another troubling case of a local official abusing her …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds

Campbell-Savona Central School District – Financial Condition (2015M-42)

… Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which is governed by … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Village of Endicott – Budget Review (B4-15-11)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… the advances or make necessary adjustments to reduce fund balance. Adopt structurally balanced budgets that include …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability

Woodbourne Fire District – Board Oversight (2023M-98)

… ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The … corrective action. Appendix B includes our comments on issues that were raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Town of Hamburg - Finance Office (2023M-109)

… Determine whether the Town’s Finance Office payroll was accurate and supported.  Key Findings  The Town Board … her own credit card purchases. The former Director was arrested in September 2022 for charges relating to her … and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made improper, …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… or review bank and investment statements and canceled check images. The Board also did not obtain an annual independent audit of Company records, as required. At the … monitor the Treasurer’s work. Obtain an annual audit by an independent public accountant, as required. Company officials …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

State Comptroller DiNapoli Releases Municipal Audits

… County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … Agency’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required … not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Introduction – Travel and Conference Expense Management

… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Village of Endicott – Budget Review (B4-14-7)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Village of Woodridge – Financial Condition (2013M-172)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s financial condition for the period August 1, …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Village of Suffern – Budget Review (B21-6-2)

The purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202122 fiscal year

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Jericho Union Free School District – Financial Management (2016M-328)

… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. … were approximately $121 million. Key Findings The Board and District officials overestimated budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Horseheads Central School District – Financial Condition (2016M-138)

… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year

… outside the city experiencing year-over-year declines for the month. It is imperative that local government … reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… and certain disbursements were made without knowing what was purchased or whether the disbursements were for … or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … Units should ensure no payment of state funds are issued to those individuals or organizations identified in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds