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Jericho Union Free School District – Financial Management (2016M-328)
… through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and the District maintained an average balance of $1.1 million in this fund over the past four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Williamsville Central School District – Financial Management (2016M-274)
… officials appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed … estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… The Orleans Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area … Board intends to transfer in the proposed budget. Review all reserves and determine if the amounts reserved are necessary and reasonable. To the extent that …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mCopiague Fire District– Mechanic Shop Operations (2021M-93)
… Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during normal business hours; he earned overtime on some of these days. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… payments to the federal Unemployment Trust Fund (UTF), New York is one of only seven states or territories with … the federal government beginning in May 2020. If New York’s outstanding balance is not fully repaid by November 10, …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… homes for affordable owner-occupied use. The Land Bank funds its operations primarily with grants, which have …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTupper Lake Central School District – Records and Reports (2021M-14)
… [ read complete report - pdf ] Audit Objective Determine whether complete, accurate … 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Albion – Water and Sewer Rents (2013M-108)
… Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … the board could not adequately monitor the water fund’s financial operations. The board did not properly segregate …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Introduction – Travel and Conference Expense Management
… of spousal and other non-employee travel with public funds. Reimbursement of travel expenses to employees even …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… of a precipice. Without a significant infusion of federal funds, the region faces service cuts in 2021 that would …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Benson – Financial Condition (2013M-77)
… realized negative fiscal trends in its general and highway funds over the past several years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77State Comptroller DiNapoli Releases Municipal Audits
… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B21-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2State Comptroller Releases Municipal Audits
… audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not properly manage pool project donations or disbursements. The board also inappropriately … Auditors found the board did not properly document donations it received totaling $117,300. In addition, 77 of …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsControls Over Cash Advance Accounts
… Periodically review some paid checks to ensure funds are paid to appropriate payees. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … deficit obligations are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, the … the District will spend a total of $19.7 million, which is at least $1.1 million short of the District’s projection. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… confirmations are provided by the bank from which District funds are transferred, no later than the next business day. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133