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Town of Pulteney – Financial Condition (2021M-24)
… than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24State Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Protecting IT assets becomes more critical as …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… appropriations each year and annually appropriating fund balance that was not needed to finance operations contributed to the District maintaining a surplus fund balance that exceeded the statutory limit by $1.5 million and … based on actual expenditures. Comply with the surplus fund balance statutory limit and use the excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementTown of Corning – Procurement (2020M-93)
… recommendations except the lack of documentation for not accepting the lowest bidder for the mowing contract. Appendix …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Town of East Greenbush in Rensselaer County, is a special district public library which received its charter from the …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… former clerk to justice.” Barnes was initially arrested on Sept. 30 and released on her own recognizance. Since taking …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
Town of Grand Island Internal Controls Over Fuel Purchases 2013M182
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Ellicott – Fiscal Stress (2013M-269)
… fiscal years because the Board over-appropriated fund balance and over-estimated revenues. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Horseheads Central School District – Network Access Controls (2021M-127)
… were secure. Officials: Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter … Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Village of Delhi – Financial Condition (2013M-110)
… governed by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer … the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s … Consider historical trends, as well as identified current and future needs, when developing budget estimates …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Machias – Supervisor’s Financial Duties (2021M-98)
… complete report - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … our comments in response to issues raised in the Town’s response. … Determine whether the Town of Machias Town Town Supervisor Supervisor adequately …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of … activity to the Supervisor. The Clerk did not reconcile bank accounts with accounting records or reconcile amounts … and record the form of payment for all moneys received where no other form of receipt is available. Report all …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Indian River Central School District – Financial Condition (2016M-287)
… July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … Indian River Central School District Financial Condition 2016M287 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287About this Report – 2022 Financial Condition Report
… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … payments and pension contributions. The Office of the New York State Comptroller was honored for the 25th year when …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportVillage of Akron – Selected Financial Activities (2016M-133)
… and reports for the period June 1, 2014 through December 22, 2015. Background The Village of Akron is located in the … development of long-term solutions. Key Recommendations Bill both water and sewer customers based on accurate meter …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Hammond Fire District – Board Oversight (2024M-151)
… The audit report includes 10 recommendations that, if implemented, will help the Board improve its oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key Findings City officials did not … of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26