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Jericho Water District – Water Use Charges (2013M-395)
… and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is … penalties calculated correctly, and late fee waivers and billing adjustments were generally made in accordance with …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Hamden – Financial Condition (2013M-86)
… the budget lapsed. Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86State Police Bulletin No. SP-151.1
… Bulletin No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary … and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsTown of Marilla – Town Supervisor’s Activities (2015M-27)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2009 through February … Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is … without oversight, resulting in inaccurate records, and therefore provided the Board with reports that were not …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-272020 Financial Condition Report – 2020 Financial Condition Report
… finally ending in February, as the COVID-19 pandemic forced severe limits on business activity and significantly …
https://www.osc.ny.gov/reports/finance/2020-fcrAlexander Central School District – Financial Management (2020M-64)
… $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Corning – Financial Condition (2020M-13)
… and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s … Key Recommendations The Board should: Ensure the estimates for revenues and appropriations are reasonable based on …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Westfield, Town of – Financial Management (2013M-389)
… audit was to review the Town’s financial management of the highway town-outside-village fund for the period January 1, … contributions and medical insurance costs to the highway town-outside-village fund, at the expense of … contributions and medical insurance costs between the highway town-wide and highway town-outside-village funds …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mVillage of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mSullivan West Central School District – Financial Condition (2014M-40)
… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … nine-member Board of Education, operates two schools with approximately 1,200 students. Budgeted appropriations … officials consistently overestimated budget appropriations and appropriated more unexpended surplus funds than necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July 1, … reserve fund was not formally established and was not funded according to statutory requirements, and the insurance … fund balance is in compliance with the legal limit. Review all reserve balances and determine if the amounts are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Dix – Supervisor’s Control of Cash (2022M-57)
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support she was …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Olean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve … could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In … at reasonable levels. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water … Determine whether Town of Owego Town officials provided adequate oversight of water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… Objective Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled. Key Findings ECA funds were not properly collected, recorded, remitted, … Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a fireside chat … Director People for the American Way About Black History Month The first Black History Month was celebrated in 1976 at the nation’s … Comptroller DiNapoli hosts his annual Black History Month Celebration …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationTown of Stanford – Financial Management (2021M-130)
… the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance policy limit by $645,366. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130