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State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… overestimated appropriations and appropriated fund balance for planned operating deficits that never occurred. … were adequately supported and properly allocated. Except for minor discrepancies, which auditors discussed with … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… Overall sales tax collections for local governments declined by 4.2 percent in February … year. Collections are down $2.2 billion, or 12 percent, for the past 12 months (March 2020 – February 2021), compared … in the state experienced sales tax collection declines for February, ranging from 0.1 percent in the Mohawk Valley …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsState Comptroller DiNapoli Releases Municipal Audits
… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Watervliet City School District – Payroll and Claims Processing (2013M-4)
… of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Charlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6West Niles Fire Company – Financial Activities (2017M-205)
… and fundraising events or adopt a code of ethics as required by New York State General Municipal Law. The bylaws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Afton Central School District – Fund Balance Management (2023M-18)
… whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… for personal expenses and shopping sprees, according to an audit by State Comptroller Thomas P. DiNapoli. “This … Reed sentenced Michael Mason, 44, of Canandaigua, to one to three years in prison and ordered him to make … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … The District unnecessarily has online banking access for all if its bank accounts. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data and computer resources for the period April 1, 2013 through … is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified individuals. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyEast Hampton Housing Authority – Board Oversight (2017M-33)
… Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. … to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located … 40 housing units will be built. Operating expenditures for the Authority's affordable housing program totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for … for those with a June 30, 2023 fiscal year end. “School district and municipal officials must remain fiscally …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentChenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets 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/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… 18-month lag before the District receives reimbursements from the State. The District reported $3.4 million in the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Marion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s tuition … The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and … 790 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Springs Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly … The Elmsford Union Free School District is located in the Village of Elmsford in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized data and assets …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351