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Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and …
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)
… the School’s relationship with its affiliated entities and any related payments for the period July 1, 2010 through … SED as to the propriety of its relationship with the LLC and the Corporation. Only spend School resources for activities that clearly and directly benefit its students. Ensure that contractual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Village of Suffern – Budget Review (B23-6-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2West Webster Fire District – Financial Management (2023M-23)
… not transparent with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did … Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftDiNapoli Statement on Legislation Restoring Contract Review Authority
… the Senate on May 18, 2022. “The Comptroller’s independent contract review is an essential and important deterrent to … supported its passage. I also want to thank the many good government groups that understood the importance of our … to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor Hochul to sign …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityPride 2022
… anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride month is a …
https://www.osc.ny.gov/pride-2022Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The … Village of Port Byron Financial Monitoring and Information Technology 2014M116 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Coldspring – Town Clerk Operations (2013M-137)
… Clerk inappropriately inter-mingled her personal financial activity with the Town’s business. The Board also did not provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Personal Income Tax and Property Tax
… whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) … determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 totaled … The Board did not ensure that proposed improvements to the Park were properly evaluated and authorized prior to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Comptroller DiNapoli Releases School District Audits
… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central School District – Cash …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Town of Lisbon – Financial Condition (2012M-202)
… procedures to ensure that the amount of unexpended surplus funds is reasonable. Adopt balanced budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… to hold accountable those who misuse or abuse the public trust." Since taking office in 2007, DiNapoli has committed …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthErie County Probation Department – Restitution Payments (S9-20-11)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order, or … officials enforced restitution orders notified the court when a probationer violated the court order and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Town of Afton – Budgeting Practices (2013M-304)
… current fiscal year over $590,000 was spent on the highway garage that the Board also did not budget for. We reviewed …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Jamestown City School District – Fund Balance and Reserves (2022M-97)
… that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory limit by 7 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… surplus fund balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance … Board’s targeted funding level range by $1.6 million to $2.1 million. Did not use $0.9 million restricted in a debt … NYSLRS reserve fund is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129