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State Comptroller DiNapoli Releases Municipal Audits
… The former clerk waived fees for 249 certified copies of birth certificates totaling $2,490 without a valid reason. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Housing Authority (WCHA) Executive Director Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine … Pais brazenly diverted funds meant to support seniors and individuals with disabilities to line their own pockets,” … DiNapoli said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli Announces $15 Million Investment in Northern Ireland
… great universities and a highly educated workforce, and we look forward to Crescent supporting a portfolio of Northern …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandComptroller DiNapoli Releases Municipal Audits
… to spend funds to improve private property. Town of Eden – Real Property Tax Exemptions (Erie County) Auditors reviewed … and/or maintain exemption eligibility. Town of Elba – Real Property Tax Exemptions (Genesee County) Auditors … in compliance with state or local laws. Town of Holland – Real Property Tax Exemptions (Erie County) Auditors reviewed …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member … East Aurora Volunteer Fire Department Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… July 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, … Fulton City School District NonPayroll Cash Disbursements 2017M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Perry Central School District – Financial Management (2017M-118)
… July 1, 2013 through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a … Perry Central School District Financial Management 2017M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Schalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mBabylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s … The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is … Town of Edmeston Supervisors Records and Reports 2017M13 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Thurman – Capital Projects (2016M-431)
… the two projects contributed to the need to advance funds from the general fund and use reserve funds to finance them. … Approve a detailed capital project budget including all anticipated costs and financing methods and require … and expenditures compared to the approved budget. Approve all change orders prior to the commencement of work. Approve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. … forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key Recommendations Develop … funds are invested in legally permissible investments to maximize interest earnings. BOCES officials generally …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … collections reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 district tuition collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mNewfane Central School District – Financial Management (2020M-88)
… operations and overstating appropriations concealed the actual surplus fund balance. When unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately 7,000. The Town is … total approximately $3.6 million. Key Findings The Board and Town officials have not developed adequate policies and …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70