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DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds

… “While most taxpayers are honest, there are some filers and preparers looking to cheat their fellow New Yorkers by … to. My office is stopping those suspicious refunds and ensuring that only legitimate refunds are paid.” … work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely …

https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Rockville Centre Union Free School District – Information Technology (2023M-140)

… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Thousand Islands Central School District – Financial Management (2022M-201)

… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Lockport City School District - Procurement (2021M-198)

… applicable statutes. Key Findings District officials did not demonstrate that certain goods and services were procured … District’s procurement policies. District officials could have used a more transparent procurement process for a $3.3 … for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

State Comptroller DiNapoli Releases Municipal Audits

… and Monitoring (Tompkins County) While the board evaluated projects prior to their approval, board members should … of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another …

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

Tupper Lake Central School District – Records and Reports (2021M-14)

… Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14

Campbell-Savona Central School District – Student State Aid (2024M-79)

… [read complete report – pdf] Audit Objective Determine … Key Findings District officials did not properly claim a total of $65,953 in potential State aid for special …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79

Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)

… whether the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m

Arlington Fire District - Purchasing (2018M-43)

… they were properly procured. We commend District officials for effectively designing and implementing its policy and …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43

Maine Endwell Central School District – Budget Review (B4-13-14)

… review was to determine whether the significant revenue and expenditure projections in the District’s proposed budget … Based on our review, individual significant revenue and expenditure projections in the proposed budget appear …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14

XVI.3.G Legal Compliance – XVI. Financial Reporting

… that could have a material impact on the combined financial statements. Where financial statements prepared in … and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance responsibilities and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-compliance

Pittsford Central School District – Payroll (2021M-129)

Determine whether Pittsford Central School District District officials accurately compensated employees

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual

To determine whether the costs reported by Lifeline Center for Child Development Inc on its Consolidated Fiscal Reports were reasonable necessary directly

https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manual

Omni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual

… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served … special education program (Evaluations) and a Department of Health Early Intervention program. However, payments for … and hearing aid services. The New York City Department of Education refers students to Omni and pays for its …

https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manual

Small Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual

… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this program is referred to as the SED … preschool cost-based program. The New York City Department of Education refers students to Small Wonder based on …

https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manual

Accounts Payable Advisory No. 40

Business Units must always use the invoice and distribution lines in the Statewide Financial System SFS

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-section

Bainbridge Fire District - Board Oversight (2018M-252)

… adequate controls to help safeguard District assets. The Board reviewed the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the … activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252