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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates two cafeterias, which serve approximately 885 students and is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionRandolph Central School District – Financial Management (2014M-20)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period of July 1, 2008 through … Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20DiNapoli Statement on NYC's 2025 Budget Modification
… New York State Comptroller Thomas P. DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationOpinion 92-42
… municipalities from making gifts or loans of their money or property to or in aid of private entities. Further, …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Annual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfVillage of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused … the unused properties or consider placing these properties in use to benefit taxpayers. Adopt procedures to help detect and prevent prohibited interests in contracts. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Islip Housing Authority – Cash Disbursements (2017M-167)
… The purpose of our audit was to examine the Authority’s cash disbursement procedures for the period July 1, 2015 … signatures and passwords. … Islip Housing Authority Cash Disbursements 2017M167 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which operates two schools with approximately 1,580 students, is governed by … by $8.3 million for fiscal years 2010-11 through 2014-15 and did not use any appropriated fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPort Byron Central School District – Financial Condition (2014M-71)
… School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne … by an elected seven-member Board of Education, operates two schools with approximately 1,000 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Lewiston-Porter Central School District – Financial Condition (2014M-202)
… financial condition for the period July 1, 2010 through June 6, 2014. Background The Lewiston-Porter Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202SUNY System Administration Office – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers … other outliers. As a result of this analysis, we selected one State University of New York System Administration Office …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesTown of Clifton Park – Information Technology (2020M-162)
… use. Implement comprehensive procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 years before our review. Have a written …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Perry Central School District – Financial Management (2017M-118)
… through February 24, 2017. Background The Perry Central School District is located in the Towns of Perry, Castile, … under which reserve funds will be used. … Perry Central School District Financial Management 2017M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted … Ensure that accounting records are accurate and up to date. Use the most accurate estimates of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionAlexander Central School District – Financial Condition (2015M-227)
… is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 students and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Oneida Public Library District – Cash Disbursements (2015M-20)
… Oneida Public Library District was established in Madison and Oneida Counties, including portions of the City of Oneida and the Towns of Lincoln, Lenox, Verona, Vienna and Vernon … reviewed payroll reports before disbursing payroll checks. Two service providers had direct access to the District’s …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Town of Middleburgh – Claims Audit Process (2023M-56)
… we found: The Board approved all claims without a thorough and deliberate review. 11 debit card purchases totaling … $2,425 were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 … procurement policy. Key Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Kids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… organization that provides Special Education Itinerant Teacher services and integrated special class preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents of the Town, except … The Company is governed by a five-member Board of Trustees and an Executive Committee is responsible for running the … membership is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial