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Hampton Bays Union Free School District - Claims Processing (2018M-68)
… employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68MTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… showing that the Metropolitan Transportation Authority’s (MTA) short-term financial outlook has been buoyed by the … gap in its proposed five-year capital program. “The MTA is in better financial condition thanks to its own efforts and a stronger economy,”DiNapoli said. …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Advanced Therapeutic Concepts, Inc. (ATC) on its Consolidated Fiscal Reports (CFRs) were … Manual (Manual). The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background ATC was incorporated June 2000 in the State of New York as a …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted more … on sales taxes as a major source of revenue, but as New Yorkers stayed home and bought less in their communities … during the pandemic it created significant shortfalls. New York’s localities need federal aid to help get through …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Annual Financial Report Filing Deadlines
Annual Financial Report Filing Deadlines
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesAdirondack Central School District – Information Technology (2022M-61)
… District’s network to help safeguard personal, private, and sensitive information (PPSI). Key Findings District … (SLA) to clearly identify the provider’s responsibilities and specific services to be provided. Officials did not … a cyber incident could result in the loss of data and serious operational interruption. The District had three …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15New Lebanon Central School District - School District Website (S9-19-37)
… post: Budget-to-actual results; budget documents with fund balance information, appended salary disclosure and all detailed property tax report card information; and annual external audit reports. Office …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements … procured, properly approved, adequately supported and for District purposes. Key Findings District officials did not … Determine whether Brighton Fire District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133East Meadow Union Free School – Overtime (2022M-118)
… District’s total overtime costs during our audit period. We reviewed $381,878 (29 percent) and found that: Department … Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. Adopt a … year. District officials disagreed with certain findings in our report. Appendix C includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately … did not perform an effective and timely review of credit card charges. As a result: School officials approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Morris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Orange County Probation Department – Restitution Payments (S9-20-1)
… totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Evergreen Charter School – Credit Card Purchases (2024M-143)
… were for a proper School purpose. When credit card charges are not properly approved or adequately supported, it could … charges or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not … officials could not explain who used the points and for what purpose. Key Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Uniondale Union Free School District – Information Technology (2023M-61)
… did not: Establish written procedures for granting, changing and disabling nonstudent network user account … Develop and adhere to written procedures for granting, changing and disabling nonstudent network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Southern 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. … an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective … $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or ensure that existing …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Canton Central School District – Financial Condition (2013M-287)
… results for the fiscal years 2009-10 through 2011-12 and found that District officials adopted realistic budgets and kept expenditures within budgeted appropriations. The … reports throughout the year to monitor the budget and approved budget transfers at the monthly Board meetings. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… whether District officials appropriately monitored and controlled overtime for noninstructional employees. Key … that prior approval was granted for overtime worked and that start and end times were documented on the time sheets in … whether District officials appropriately monitored and controlled overtime for noninstructional employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m