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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an effective process to identify all nonresident foster …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … has not developed a formal reserve plan, appears to have overfunded the unemployment reserve, and did not have proper documentation for the establishment and use of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Court Operations (Orleans County) The town justices have established adequate processes and procedures for the … complete. Because of these deficiencies, the district may have paid for benefits that were not legitimately earned and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Scio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … cost-effective means to provide the services in-house that are currently being provided on a contract basis. Elmira City …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsElwood Union Free School District – Electronic Transfers (2014M-133)
… The Board does not have written policies, procedures or Board resolutions to govern electronic transfers. As a … transfers without adequate segregation of duties or documentation of transactions. We found no evidence that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133City of Salamanca – Employee Benefits (2023M-96)
… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted: … Seven payments totaling approximately $13,400 did not have adequate support. Six payments totaling approximately … increasing the risk that an improper payment could have been made based on inaccurate leave accrual records. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … $31.46 million. Key Findings District officials have not developed a formal, documented multiyear capital … the individual reserve funds; District officials also have not prepared a formal analysis of reserve funds based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare checks to abstracts … agreed with our recommendations and indicated they have initiated corrective action. … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … were not needed. Twenty-two of these accounts (37 percent) have not been used in more than five years, with the oldest … of our findings and recommendations, but indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the … the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section … 4-408, Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Unclaimed Funds Survey
… about our website. If you are having a technical issue or have a question related to your claim, please contact us . … We welcome your …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … Requirements of this Chapter. Any arrangements to have large dollar electronic or check deposits made to the … Supplier but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Credit Card Supplier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewOpinion 2009-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2State Comptroller DiNapoli Releases Municipal & School Audits
… legally permissible investment options, the village may have earned an additional $148,755 in interest earnings. … did not adopt the water and sewer rates that were charged to customers or audit the clerk’s records and water and sewer … for accuracy. As a result, officials and customers have no assurance that water and sewer bills and account …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… net tax exemptions totaled $796 million in 2019, compared to nearly $784 million in 2018. Project values have increased by 48 percent since 2009, while the number of … projects has hovered around 200,000 over the same period. I encourage New Yorkers to use the IDA project data we …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… not have a written multiyear (long-term) financial plan or an adequate capital plan. Officials were unable to … 31, 2023 to determine whether the funding was reasonable or would be sufficient for future needs. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rockville Centre Union Free School District – Information Technology (2023M-140)
… that a user’s Internet browsing exposes the District to malicious software that may compromise data … is increased. Fifteen network users (41 percent) did not have signed forms acknowledging they received and reviewed … agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m