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East Hampton Housing Authority – Board Oversight (2017M-33)

… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the period … are adequately segregated among employees or, when that is not practical, increase managerial oversight. …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

Andover Central School District - Financial Management (2018M-145)

… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … fund balance was within the statutory limit each year. When these funds are added back to the general fund, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145

XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement

… in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a Business Unit becomes aware that an employee’s taxable … prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund balance is added to the surplus …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

East Aurora Union Free School District - Procurement (2023M-125)

… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

West Webster Fire District – Financial Management (2023M-23)

… whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively managed fund … more taxes than needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Adopt a written fund balance …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Opinion 90-5

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to the statutory maximum of eleven. As a general rule, when a statute commits a decision to a governing body and is …

https://www.osc.ny.gov/legal-opinions/opinion-90-5

VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… by the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit … to, the following information. A six month analysis of vouchers previously paid by OSC which could have been paid … the appropriate account code as listed in the table below. When used these specific codes create an accounts receivable …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advance

Opinion 89-42

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bills. The confirmation describes the amount, maturity date and CUSIP (Committee on Uniform Security Identification …

https://www.osc.ny.gov/legal-opinions/opinion-89-42

DiNapoli: Tax Cap at Two Percent for 2019

… time since 2013," DiNapoli said. "Despite the possibility of increased tax revenue, municipal budgets will still be … funding cuts. Local officials should proceed cautiously when crafting their spending plans for next year." The tax … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019

DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… insurance carrier’s rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs

Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)

… impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as … not document another 506 sessions. As a result, 41 percent of the required services may not have been received. Two of … did not always document scheduled sessions, particularly when students were habitually absent. Therapists did not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and

Poughkeepsie City School District – Information Technology (2019M-166)

Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Town of Clifton Park – Information Technology (2020M-162)

… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … in the Town’s response letter. … Determine whether Town of Clifton Park Town officials adequately safeguarded …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

State Comptroller DiNapoli Releases Municipal Audits

… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … board’s oversight over the village’s financial operations. When auditors revisited the village in August 2020 to review …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized … The Board Treasurer did not review credit card charges in a timely manner . The average amount of time between …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money

… obtaining the state’s business and overpaid for hundreds of household items, according to an audit released today by … from the Comptroller’s office for purchases in excess of $50,000 because they applied the agency’s discretionary … recommended the DDSO follow state procurement requirements when purchasing food and household items to ensure a …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-money

DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years

… Almost 2.7 million New Yorkers, or 13.9% of the state’s population, lived in poverty in 2021, compared to 12.8% of … of New Yorkers struggling to make ends meet.” DiNapoli’s report found: Poverty rates are more than double for … the Earned Income Tax Credit and joins the Comptroller's office in urging New York State to adopt an …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-years