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Tupper Lake Central School District – Financial Condition (2014M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. … with approximately 790 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $17 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced …
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 entities without a written contractual obligation to do so. Key Recommendations Confer with SED as to the …
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)
… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … fund operating deficits to submit their tentative 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/2023/04/14/village-suffern-budget-review-b23-6-2West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … comment on the District’s response letter. … audit west webster fire district …
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
… and pancake breakfast fundraisers. Mason’s wife, Victoria Coleman-Mason, was convicted of petit larceny and …
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 following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the … to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, … independent review and fought so hard for many years to get this oversight restored. This is a win for good …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityPride 2022
… allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely Founder and Executive Director, … and veteran status. Learn More … Comptroller DiNapolis 2022 Pride Celebration …
https://www.osc.ny.gov/pride-2022Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… security, breach notification, disaster recovery and online banking. … Village of Port Byron Financial Monitoring …
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)
… receipts for all Town transactions where no other form of receipt is available. Record payee names and amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … the period January 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were …
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)
… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … Ensure that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their …
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
… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius … services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Town of Lisbon – Financial Condition (2012M-202)
… did not adopt a policy or develop procedures to govern the level of fund balance maintained. The Board had not developed … capital needs. As a result, the general fund has retained excessive amounts of unexpended surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Middleburgh – Fiscal Operations (2013M-10)
… The Village is governed by a Mayor and four Trustees who form the Village Board. The Village’s annual budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background … of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total … $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We …
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
… The former Executive Director of Hornell Partners for Growth … District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of falsifying business records by claiming … my office’s investigators and auditors find officials who treat community funds as a personal piggybank,” DiNapoli …
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)
Determine whether the Erie County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately
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)
… of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background … the last five completed fiscal years were not budgeted for and the associated means of financing were not … on the highway garage that the Board also did not budget for. We reviewed budgets for the last five completed fiscal …
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)
… the Jamestown City School District (District) Board of Education (Board) and District officials properly managed … officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually appropriated … fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory …
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)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129