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Delaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County (County) Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-county-ldc-2021-196.pdfReview of the Enacted Budget: State Fiscal Year 2021-22, April 2021
The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdfLehman College – Controls Over Bank Accounts (Follow-Up)
… 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments … and/or were unsupported. We also found that a non-tax levy account contained tax levy dollars that Lehman should have …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followComptroller DiNapoli Releases School Audits
… and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not … reserve, and did not have proper documentation for the establishment and use of certain reserve funds. Mount …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1County of Rockland – Budget Review (B6-16-19)
… of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19DiNapoli Statement on His Placement Agent Ban Becoming Law
… New York State Comptroller Thomas P. DiNapoli today issued the … or intermediaries by the New York State Common Retirement Fund (Fund). This bill (A.3137/S.4761) codifies into law … and registered lobbyists from involvement with investment decisions. New York was one of the first states in …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawKendall Central School District – Capital Project (2017M-194)
… District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds totaling $4.4 … look to ensure only legitimate refunds are paid." DiNapoli's office audits New York state personal income tax refunds … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsWilliamsville Central School District – Financial Management (2016M-274)
… to the insurance reserve as required or transfer the funds in the reserve to another reserve in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… have improperly restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mControls Over Cash Advance Accounts
… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLetchworth Central School District – Financial Management (2013M-332)
… Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Falconer Central School District – Financial Management (2016M-146)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Woodbourne Fire District – Board Oversight (2023M-98)
… maintained basic accounting records and reports or provided regular financial reports to the Board. Perform a … of all claims prior to payment. Adopt realistic budgets or maintain reasonable levels of fund balance.The District’s … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98City of Salamanca – Employee Benefits (2023M-96)
… Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… confirmations are provided by the bank from which District funds are transferred, no later than the next business day. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… ensure the required AUDs were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41