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Town of Walton – Justice Court Operations (2021M-72)
… Town has two elected Justices who are responsible for all funds received and disbursed by the Court and for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72City of North Tonawanda - Financial Condition (2020M-90)
… the City’s fiscal stability. The general and sewer funds experienced operating deficits from 2017 through 2019. …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, 2002 Employee …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsVillage of Arkport – Water Fund Financial Operations (2020M-45)
Determine whether the Village Board effectively managed the water services financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… reports are complete, accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Hume – Financial Management (2014M-333)
… part of the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Comptroller DiNapoli Releases Municipal Audits
… city officials’ attention. Auditors identified several funds that are not balanced or are not reasonable. The city’s …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 66
… loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets as soon as they …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsMargaretville Central School District – Financial Management (2020M-46)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Great Valley – Town Clerk (2014M-29)
… bank in a timely and intact manner and remit by check all funds collected to the appropriate entities. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Tyre - Long-Term Planning (2019M-61)
… plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels against the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Milford Central School District – Fund Balance Management (2022M-94)
… to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… (CFO) are responsible for day-to-day operations. JCIDA funds its operations, in part, with fees charged for …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… Thomas P. DiNapoli, Erie County District Attorney John J. Flynn, and Erie County Sheriff John C. Garcia announced the arrest of former Deputy Erie … to my partnership with Erie County District Attorney John Flynn and Erie County Sheriff John Garcia, he is being …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: Town of Altona Official Misused $23,500
… cash receipts in order to embezzle $23,500 in public funds, according to an audit and investigation released today … cash receipts in order to embezzle $23500 in public funds according to an audit and investigation released today …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Henrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… quantities in excess of established limits. Pursuant to New York’s Clean Air Compliance Act of 1993 (CACA), the … report annually to the Governor, the Legislature, and the State Comptroller’s Office on Program progress, costs, and …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … reported. The district also maintained three reserve funds with balances totaling $1.9 million, as of June 30, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: School District Revenue Growth Slows
… local property tax revenues are capped and their rainy day funds are limited. While this combination of factors has … of federal American Recovery and Reinvestment Act (ARRA) funds, and the temporary effect they had in offsetting the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… by Medicaid and other programs and 10 percent by State funds. This audit focused on the State funds for non-Medicaid costs. Key Findings For the two fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manual