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DiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… stress. The Town of Centerville in Allegany County was the only one in the highest-ranking designation of “significant … stress grew slightly, less than 1% were designated, second only to counties. The number of cities and villages in stress …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataYorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Colden – Highway Operations (2017M-127)
… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without … maintenance records listing cumulative costs of parts and labor for each vehicle during its service life. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Erwin – Justice Court (2017M-266)
… and uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported … and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266York Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … Key Recommendations Adopt a code of ethics as required by law. Provide annual reports to the membership as required in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Dryden Central School District – Financial Condition (2013M-396)
… unexpended surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all … reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Canastota Central School District – Payroll (2016M-56)
… The Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, which operates three schools … the separation overpayments and take action within the law to recover those funds, evaluate the eligibility review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Saratoga Springs City School District – Fund Balance (2016M-99)
… benefits (OPEB). Key Recommendation District officials should discontinue the practice of restricting a portion of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Town of New Windsor – Information Technology (2020M-137)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Glens Falls Housing Authority – Tenant Rents (2014M-370)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. … to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating expenditures for 2014 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370State Comptroller DiNapoli Releases Municipal Audits
… certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … limit by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption … was authorized to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsHerkimer County Community College - Procurement (2019M-186)
… College officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is … professional services and insurance. The College purchased goods and services totaling $474,514 and professional … and employees use competitive methods when procuring goods and services in accordance with General Municipal Law …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of Murray – Capital Projects (2014M-086)
… amount and identify the funding sources for each capital project. Oversee and monitor the work of the accounting firm …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations … The purpose of our audit was to review the Highway Departments purchasing practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Opinion 2004-3
… appropriations for capital purposes made from its water fund, even when the fund is comprised exclusively of user fees. You ask whether a … tax limit amounts appropriated from its water fund for certain capital purposes. We are advised that the … tax limit amounts appropriated from its water fund for certain capital purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Pine City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Dutchess County – Court and Trust Funds (2014M-293)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain up-to-date court and trust fund records. The County Commissioner of Finance did …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Islip Union Free School District – Financial Condition (2013M-213)
… audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. … unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Town of West Seneca – Purchasing (2015M-11)
… 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11