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Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that the payroll is … pay rates and supported by time records that reflect the actual hours worked. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialTown of Middlefield – Budgeting (2015M-109)
… the Board and Department heads with monthly budget to actual reports and a listing of the receipts and … timely budget transfers when necessary. Utilize budget to actual reports to monitor Town operating funds’ financial …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… supported. Develop procedures to monitor that companies’ actual capital investments are consistent with those … used in the cost-benefit analysis. Continue to compare the actual sales tax exemptions claimed by companies with the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectTown of Bennington - Financial Management (2019M-249)
… our audit period and incurred operating deficits in two of the past three years (2016 and 2017). The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… the end of September 2019, well into the budget year. This can result in costs exceeding approved levels or in the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board, however, has not adopted a long-term capital plan to address this issue. Village of Newport – Financial … professionals for services totaling $27,048. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Lapeer – Budgeting (2024M-127)
… surpluses totaling $669,365 during fiscal years 2021, 2022 and 2023. Actual revenues exceeded estimated revenues by …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Cobleskill – Budgeting (2023M-138)
… fund resulting in operating surpluses totaling $677,000: Actual expenditures were less than appropriations by an … in the TW general and highway funds, respectively. Actual revenues exceeded estimated revenues by an average of …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of Boylston – Financial Condition (2021M-69)
… or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, or 84 percent of …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Monticello Central School District – Budgeting (2014M-97)
… to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… million and resulted in higher tax levies than necessary. Actual expenditures from 2016-17 through 2018-19 were less … Key Recommendations Adopt realistic budgets, based on actual expenditures. Comply with the surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementVillage of Akron – Selected Financial Activities (2016M-133)
… temporary debt financing and interfund loans distorts the actual cash needs of the individual operating funds and … the Board with monthly cash flow analyses reflecting actual and projected monthly receipts and disbursements and …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Village of Delhi – Financial Condition (2013M-110)
… tax levy continued to increase slightly by 7 percent from 2007 to 2012. As of May 31, 2012, the general, water and … for those future needs in formal reserves. Develop a plan to reduce the amount of unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Essential Policy Elements – Travel and Conference Expense Management
… listing of travel expenses typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car … These rates vary by state and region (i.e., New York City hotel and meal rates are higher than Binghamton rates). Most major hotel chains set aside rooms at the federal rate. To obtain …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVillage of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … of actual expenditures. The Board overestimated revenues in the general fund by $358,000 (an annual average of 35 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Shore Public Library – Financial Condition (2013M-344)
… projections, fund balance projections or a comparison of actual revenues and expenditures to budget amounts. Key … cash balances, receipts and disbursements, a comparison of actual revenues and expenditures to budget amounts and a fund …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Administration of the Contract With the Center for Urban Community Services
… programs with corresponding payments totaling about $193 million. One of the largest such contracts DOHMH awarded … of DOHMH’s supportive housing programs (costing nearly $193 million for the two years ended June 30, 2015) and the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the Advancement of Blind and Retarded (AABR) for the … whether payments made by the New York State Office For People With Developmental Disabilities OPWDD to the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programWilliam Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165