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Town of Groveland – Fiscal Oversight (2014M-285)

… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285

Town of Clarendon – Justice Court Operations (2013M-362)

… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2012 to November 13, 2013. … in 2010. Court revenues have subsequently increased and for the 2012 fiscal year the Town reported $18,700 in …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362

Amherst Central School District –Financial Condition (2016M-167)

… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … appropriations) and did not properly monitor spending during the year. The District improperly used more than …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Schenectady City School District – Financial Condition (2014M-168)

… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … funds to separately account for the financial activity of projects undertaken. Periodically reconcile water and …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the Justices’ records. Implement …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

City of Long Beach – Budget Review (B23-7-3)

… in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all municipalities …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Town of Hempstead – Budgeting (2021M-169)

… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… as investors to make sure the companies we invest in are prepared for the future, so they can be profitable and successful in the global marketplace. To do so requires us to have the … on this issue. We look forward to commenting further in the coming weeks." … New York State Comptroller Thomas P …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Village of Suffern – Budget Review (B22-6-2)

The purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202223 fiscal year

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

IX.7.K Record Retention – IX. Federal Grants

… federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR 92.42). Agencies … OSC suggests the records retained include: A copy of the grant application. The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. All notice of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retention

Town of Yorkshire – Financial Management (2021M-109)

… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December … fund balance and reserve policies. Except as indicated in Appendix A, Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Cincinnatus Central School District – Procurement (2021M-111)

… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and did not adopt or …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Cazenovia Central School District – Financial Condition (2015M-327)

… financial condition for the period July 1, 2014 through June 30, 2015. Background The Cazenovia Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Campbell-Savona Central School District – Budget Review (B2-16-6)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Village of Suffern – Budget Review (B17-6-8)

… expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8