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City of Olean – Budget Review (B1-15-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… initial report, issued on December 23, 2010 found that the Port Authority generally did not follow required procedures … of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for $192,279. In addition, the Port Authority included funds for vehicle and equipment …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followSouth Jefferson Central School District – Community Services (2016M-343)
South Jefferson Central School District Community Services 2016M343
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. Background The South Huntington Union Free School District is located in the Town of Huntington, Suffolk … fund balance for costs related to other post-employment benefits (OPEB) each year but did not use these funds to make …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Montauk Union Free School District – Financial Condition (2016M-168)
… December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Batavia City School District – Financial Condition (2016M-160)
… 10, 2016. Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and … funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in … the District’s budget during the past few years and has not adopted a fund balance policy establishing the level of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New York State Police today … the public’s trust,” DiNapoli said. “I thank District Attorney Pasqua and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… State Sen. Reichlin-Melnick and Assemblyman Zebrowski for their leadership on restoring oversight and transparency of … who fought so hard to restore our oversight. This is a win for good government and taxpayers.” Reports State …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewTiconderoga Central School District – Financial Condition (2013M-154)
Ticonderoga Central School District Financial Condition 2013M154
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Rensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal oversight responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … that appropriated a total of $28 million in fund balance to finance operations. However, because they underestimated … in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Mexico – Financial Management (2023M-170)
… complete report – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, 2015 through … cause to conduct, an annual audit of the Clerk-Treasurer’s records and reports. Key Recommendations Develop and adopt a … provide for an audit of, the Clerk-Treasurer’s financial records and reports on an annual basis. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Jamestown City School District – Financial Condition (2015M-120)
… to use approximately $800,000 of the remaining reserve funds and appropriate $1 million of fund balance. Fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… July 1, 2011 through April 30, 2014. Background The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… presently comprised of nine members, including one parent representative. The School’s 2011-12 fiscal year operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300