Search
North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over … is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedChautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program … 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two cities, 27 towns …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… defendants corrupted the Orange County IDA through a web of conflicts of interest, false statements and pay-offs,” said DiNapoli. … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaKeene Central School District – Transportation State Aid (2021M-63)
… transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did … aid for seven buses. However, after we identified the risk of lost aid, the Treasurer prepared and submitted State aid applications for five of these buses and indicated she will file for the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Southern Cayuga Central School District – Financial Condition (2020M-77)
… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77DiNapoli: Tax Cap Remains at 2% for 2025
… fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects tax … cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not … provided with online banking access to one or more of the District’s bank accounts. Five of the six users not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the … corporations which were created in 2002 by a special act of the New York State Legislature. The Water Board, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… $16 million. Key Findings Twenty-nine users without grade change responsibilities had been granted permission to change … in the SIS. Permissions and accounts were not properly assigned or maintained in accordance with employees’ job … employees and provide training as needed to clarify roles and responsibilities. Evaluate permissions currently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationState Comptroller DiNapoli Releases School Audits
… limit from 2014-15 through 2016-17 by an annual average of approximately $860,000. Unrestricted fund balance exceeded … the district could have realized potential revenues of more than $50,000. Ausable Valley Central School District … officials overestimated expenditures by an annual average of $1.2 million from fiscal years 2014-15 through 2016-17. As …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Emergency Service Communication Surcharges (2017-MS-4)
… , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether the six counties … county departments are responsible for the collection of these surcharge revenues, while the Department of …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Opinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §209-c provides that the authorities having control of fire departments and fire companies may organize fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-22State Comptroller DiNapoli Releases School District Audits
… They also did not issue requests for proposals for six of 10 professional services providers that were paid … not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial … County) The board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Apportionment – Interunit apportionments are movements of lump sum appropriation authority between Business Units, … within the budget bill language, or in another piece of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between Business Units as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersControls Over Cash Advance Accounts
… 1, 2011 to March 11, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have two advance accounts with a total value of $106,000 as of March 31, 2012. Key Findings One void check was missing. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 1080
… a final refund file for employees that are due a bond deduction refund as identified by National Bond and Trust … will be reflected on Check/Advice Statements under “AFTER TAX DEDUCTIONS”. The amount will appear as a positive amount … undeliverable should be forwarded to the NYS Department of Tax and Finance, Division of Treasury, per the instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsHancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five elected members. For the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… not have a sampling plan to identify all potential outlets for sampling. District officials also did not have a remedial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 5 and 21 years. During our audit period, NYSARC operated a … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its … similar to the amounts received by other classes or groups of NYSARC’s employees. $35,066 in excess executive …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over