Search
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)
… have turned over to the State. As of March 2015, these funds totaled over $1 million. These findings point to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending … district has not developed a formal reserve plan, appears to have overfunded the unemployment reserve, and did not have …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Avoca Central School District , Fire Island Union Free School District , Rome City …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1County of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
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
… It was clear to me that placement agents were corrosive and unnecessary," DiNapoli said. "In April 2009, I banned … to completely ban them. I want to thank Governor Cuomo for his support and leadership and for permanently taking placement agents out of the equation." …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawKendall Central School District – Capital Project (2017M-194)
… in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two schools with …
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
… to unscrupulous tax preparers filing false returns. Other popular scams include using questionable social security …
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)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for … $56 million. Key Findings BOCES officials did not properly estimate certain budget appropriations and used … to fund unbudgeted capital projects. BOCES officials have improperly restricted more than $5 million of surplus …
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
… Periodically review some paid checks to ensure funds are paid to appropriate payees. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLetchworth Central School District – Financial Management (2013M-332)
… 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)
… by an average of $2.5 million each year and appropriated fund balance to help finance operations that generally was … limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
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)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
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)
… Public Utilities (BPU) Commissioners did not provide the required oversight of salary payments. Key Recommendations …
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)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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)
… evaluate the District’s controls over electronic transfers for the period July 1, 2012 through August 31, 2013. … students and 375 employees. The District’s expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings … The District did not have a written confirmation for 47 of 98 transfers processed, totaling $12.8 million, …
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)
… to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 … Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41