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Middle Island Fire District – Budgeting Practices (2013M-93)
… audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year … did not calculate its statutory spending limits correctly for 2009 through 2013, resulting in budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… financial condition and examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, … overestimated budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsVillage of Painted Post – Board Oversight (2017M-92)
… report and supporting records or engage the services of a public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Campbell-Savona Central School District – Financial Condition (2015M-42)
… Recommendations Adopt budgets that include the District’s actual needs, based on available current information and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board (Board). Key … Albion Town Town Supervisor Supervisor maintained complete and accurate accounting records and provided reliable …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total … averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual operating deficit would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … The reserve fund policy did not adequately address how reserves would be funded and used. The District’s … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler … County. The District, which operates seven schools with approximately 4,000 students, is governed by an elected … fund balance and use the excess funds in a manner that benefits District residents. Use money in the debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments … is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates … budget. District officials did not have written policies and procedures governing separation payments and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andCity of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are … Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s … are outstanding. Key Findings Based on the 2016 invoice received, the appropriation for the New York State …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Red Hook Central School District – Financial Management (2016M-105)
Red Hook Central School District Financial Management 2016M105
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Woodridge – Financial Condition (2013M-172)
… department garage in January 2013 and changing the date of elections. The Board could make improvements in budget … Adopt realistic budgets based on prior years’ actual results, and current and future needs. Repay interfund …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an … The purpose of our audit was to assess the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355State Comptroller DiNapoli Releases Municipal & School Audits
… approved or adequately supported and lacked documentation to demonstrate that the charges were for a valid school … pose significant risks because individuals using them have direct access to a school’s bank account and … $27,810 or seek competition for fuel purchases, which may have saved the district $3,626 over the audit period. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 92-9
… (see Wiseman v American Motors Sales Corp , 103 AD2d 230, 479 NYS2d 528; Spector v Antenna and Radome Research …
https://www.osc.ny.gov/legal-opinions/opinion-92-9City of Rye – Boat Basin Fund (2013M-289)
… to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and … $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. However, the cost …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Tri-Valley Central School District – Budgeting (2014M-094)
… realistic budgets that are consistent with the District’s actual revenues and expenditures, including funding reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094