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Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… on a monthly basis. The Board authorizes each claim for payment and indicates its approval by affixing each member’s … process in place to verify it is approving all claims for payment because the Board is not reviewing monthly bank … a process to ensure it is auditing all claims for payment. Audit or cause for an audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Security Over Critical Information Systems
… and student records. The Department is responsible for safeguarding its data and for ensuring the confidentiality, integrity, and availability …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… 2020. This growth continues the trend that began in April of monthly sales tax collections exceeding last year’s … levels and was up 7% (or nearly $101 million) over October of 2019. “Sales tax collections came in strong in October, … growth over the last few months is a positive sign of our economic recovery and life moving forward as we deal …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Waverly Central School District – Financial Condition (2013M-148)
… Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the … District officials intentionally continue to collect taxes in excess of what is necessary for financing current …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Lansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Cornwall Central School District – Financial Condition (2015M-148)
… has relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… a district corporation of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17DiNapoli: Farms Generate $4.8 Billion for New York's Economy
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… assets disclosed discrepancies for 16 of them valued at more than $11,000. Our review of nine assets included on … the disposed asset list disclosed that five of them valued at $6,000 were still in use at the District. Key Recommendations Identify the source of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsDiNapoli: State Tax Revenues Down $3 Billion
… and according to the state Division of the Budget (DOB), withholding of $2.6 billion, including $2.4 billion in local …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionNational School Lunch, Breakfast Programs – Federal Funding and New York
… 1966 serving 80 thousand children in that school year. In federal fiscal year (FFY) 2024, 7.6 billion breakfasts and … a family's income is at or below 130 percent of the federal poverty level or if they participate in other … 2025 and FY 2026, both NSLP and SBP make up 94 percent of federal funds.The balance is funded by another USDA program …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… report, go to: http://www.osc.state.ny.us/finance/cbr.htm Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Elementary and Secondary Education – 2021 Financial Condition Report
… Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been Granted Significant Federal Aid The COVID-19 … 2020, with partial reopening plans developed that summer and continuing to evolve based on school district experiences and capacity. New York’s educators took on the extraordinary …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… of Financial Operations (Monroe County) The board did not provide adequate oversight of financial operations. The … $545,658, 155 (70 percent) totaling $190,160 did not have documented approval and 93 (42 percent) totaling $92,605 … saved about $7,100 for meals and lodging if the United States General Service Administration per diem rates were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… town officials could consider taking additional steps to increase physical accessibility at the town hall, including … town officials could consider taking additional steps to increase physical accessibility at selected town facilities. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsNYC Budget Is Balanced but Risks Are Growing
… is balanced, but there are risks, including proposed drops in state assistance, potential federal budget cuts and slower … and Mayor de Blasio’s efforts to find additional savings in the budget are prudent.” The city added a total of 820,400 … 2009 and 2018, the largest and longest job expansion in the post-World War II period. In 2018, 86,600 jobs were …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growing