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Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds provided to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Red Hook Central School District – Financial Management (2016M-105)

… in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which operates four schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not … awareness training to all Village employees, including how to recognize and respond to falsified email messages and …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Highland Central School District – Financial Condition (2013M-358)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … estimates. Adopt a formal budget process detailing how District officials should prepare the budget and monitor …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

State Agencies Bulletin No. 1119

… Purpose To inform agencies of new earnings codes and procedures for … Plan and the 2011-2012 SCF CSEA Deficit Reduction Plan to employees who leave State service. Background Pursuant to … Fund BU96 Temporary State Commissions BU98 Effective Date(s) Effective immediately New Earnings Codes OSC has …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-public

Williamsville 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-274

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … records to be maintained. The Director did not maintain a separate record for each family to document if the full or … Maintain detailed records for each family, including a completed registration form for each child, any …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

State Comptroller DiNapoli Releases Municipal Audits

… Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize … communicated confidentially to city officials. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

Comptroller 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/2015/03/comptroller-dinapoli-releases-school-audits

Opinion 95-14

… of the fire department or company. Based on the foregoing, with respect to the expenditure of foreign fire insurance tax …

https://www.osc.ny.gov/legal-opinions/opinion-95-14

Rye City School District – Payroll (2024M-2)

… record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of their time records …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Selected Aspects of Subway Station Safety

… Background New York City Transit (Transit) is responsible for providing public transportation in New York City, … passengers per day. Maintaining safety and cleanliness for the daily riders who use its 469 subway stations is one … were not always addressed within the required time frames. For a random sample of 10 Priority ‘A’ defects, records …

https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safety

Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)

… Purpose To determine the implementation status of the five … audit report on March 1, 2017. The audit objective was to determine whether the Department of Health (Department) … recipients diagnosed with ESRD and instruct them on how and where to apply for Medicare; develop an outreach …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-follow

Schenevus Central School District - Financial Condition (2018M-83)

… complete report - pdf] Audit Objective Determine whether District officials adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general … and officials appropriated $300,000 of fund balance for 2017- 18 when only $226,400 was available. However, the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Bolton Central School District - Fund Balance Management (2018M-249)

… Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations based on …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249