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Town of Porter – Capital Projects (2013M-352)
… plans for this cash. The Supervisor is accounting for park operations in the capital projects fund, rather than the … 2013, the capital projects fund held $39,600 in cash from park operations. Key Recommendations Monitor the progress of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1 through December 31, 2013. Background The Town of Schuyler is located in Herkimer County and has a … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Rosendale – Justice Court (2014M-232)
… of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through … for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the Court clerk controlled …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY … tax collections, revenues from tax increases, and other new resources, resulting in the largest budget in state … $212 billion, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. “The American …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetEast Islip Union Free School District - Financial Condition Management (2020M-24)
… million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, … unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… year, RCN provided Preschool Special Education Itinerant Teacher (SEIT) services and Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualCollection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Collection of Medicaid Accounts … To determine the extent of implementation of the four recommendations included in our initial audit report Collection of Medicaid Accounts …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followAccountability and Surplussing of Vehicles (Follow-Up)
… and Surplussing of Vehicles ( 2018-S-42 ). Background The New York State Office for People With Developmental Disabilities … DDSOs. Statewide policy requires vehicles be used only for official State business, and OPWDD’s Fleet Management Policy …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followTown of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … The purpose of our audit was to evaluate internal controls over purchasing for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Town of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees did not record their work time in a … The purpose of our audit was to examine the Towns internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Letchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our comments on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … fund balance exceeds the statutory maximum and continues to grow. Some of the District’s reserve funds are funded at … with the District’s actual revenues and expenditures to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Bedford Central School District - Information Technology (2018M-164)
… Key Findings Access to the District’s financial application was not properly segregated. Online banking users … Recommendations Ensure that user access to the financial application is properly segregated. Limit online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Bronxville Union Free School District - Procurement (2018M-46)
… Bronxville Union Free School District Procurement 2018M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46DiNapoli Releases Sunset Park Economic Snapshot
… residents to the benefits of economic growth. The good news in the Sunset Park Economic Snapshot can be sustained … advance that goal.” “Comptroller DiNapoli reports welcome news about the economic health and vitality of Sunset Park,” … State Senator Jesse Hamilton . “While we celebrate the news of increased employment and higher salaries, we must …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotDiNapoli: Positive Fiscal Outlook for Plattsburgh
… is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities … Binghamton, Buffalo, Colonie, Elmira, Gloversville, Niagara Falls, Poughkeepsie, Rochester, Rye, Salamanca, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghSouth Orangetown Central School District – Network User Accounts (2022M-24)
… complete report - pdf] Audit Objective Determine whether South Orangetown Central School District (District) officials … Determine whether South Orangetown Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Town of Berne – Audit Follow Up (2021M-77-F)
The purpose of our review was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the audit report released in September 2021.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/berne-town-2021-77-f.pdf