Search
Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… because the District generated operating surpluses in three of those years, only a fraction was used to finance … a plan for the use of excess unrestricted fund balance in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2013 through April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk … Village of Bellport Claims Processing 2014M126 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely … The following are the key provisions of the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsTown of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Rush – Board Oversight (2014M-193)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2012 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Wyandanch Union Free School District – Budget Review (B20-7-7)
… in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District officials were unable to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Southside Academy Charter School - Enrollment and Billing (2019M-70)
… the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it … total of $27,389. The School does not have a good process in place to identify changes in residency, and we found inconsistencies in student …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 … prior to the work being performed. Review security staffing and determine whether work shifts can be rearranged …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Village of Cambridge – Payroll (2015M-74)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… [read complete report – pdf] Audit Objective Determine whether the Village … in overpayments for unused vacation and sick leave and unauthorized compensatory (comp) time. $11,000 per year of …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Lewis – Highway Purchases (2014M-103)
… prepayment of materials to be received in the following year. Key Recommendations Ensure that all Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… and unprofessional report. This report was emailed to our office five minutes before it was provided to the press. If …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesVillage of Atlantic Beach - Payroll (2018M-254)
… payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the … realistic appropriations for the building inspector’s permit fees each year, based on recent trends. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254York Fire Department – Controls Over Financial Activities (2014M-112)
… January 1, 2012 through October 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the … York Fire Department Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mOpinion 2004-3
… with water rents) STATE CONSTITUTION, ARTICLE VIII, §§10, 10-a, 11(b): Generally, a city may exclude from its … is comprised exclusively of user fees. Article VIII, §§10, 10-a and 11 of the State Constitution, collectively, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3