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Brasher Falls Central School District – Financial Condition (2019M-158)
… appropriations by an average of $2.4 million each year or by 10.5 percent. During this time, total reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Margaretville Central School District – Fund Balance (2015M-55)
… five-member Board of Education. The District’s general fund budgeted appropriations for the 2014-15 fiscal year were … Ensure that the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Kings Park Central School District – Fuel Inventory (2015M-282)
… of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory for the period … through July 31, 2015. Background The Kings Park Central School District is located in the Town of Smithtown in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals for the … Key Findings Not all overtime was preapproved. Overtime payments included work of a routine nature that, with proper …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Holland Central School District – Financial Management (2015M-58)
… fields. The District’s appropriations for the 2014-15 year were $17.6 million. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… tuition bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the reconciliation bill … due as a result of errors made on billings during the year as part of the year-end reconciliation. … Green Tech High Charter School …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Schenevus Central School District – Budgeting (2014M-123)
… 18, 2013. Background The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and … budgeted. Unexpended surplus fund balance exceeded the legal limit of 4 percent. The tax reduction reserve fund was …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Nissequogue – Information Technology (2015M-31)
… Trustees. General fund expenditures for the 2013-14 fiscal year total approximately $1.8 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Medina – Ambulance Service Billings (2014M-326)
… bills. The Board allowed a third party to collect Village money. The rates for service types indicated by the patient … Develop and adopt procedures to adequately enforce collecting unpaid ambulance bills. Ensure that all fees are …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Schuyler Lake Fire District – Financial Activities (2022M-191)
… complete report – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire … (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings The Board did not perform …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for … July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population … approximately $2.4 million. Key Findings The Board has not adopted policies and procedures governing the budget …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-1662022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted … prominent black leaders who advocate for protecting people in need and the ideals of freedom, equality, opportunity, and … History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, and has been celebrated …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationGloversville Housing Authority – Selected Financial Operations (2015M-257)
… audit was to assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, … Key Findings The Board did not adopt adequate policies for tenant rent collections to ensure that payments were … written policies and procedures for the collection of tenant rents. Segregate rent collection duties among …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… complete report - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) … deposited and disbursed extra-classroom activity (ECA) funds. Key Findings District officials did not properly … and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mTown of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Village of Monticello – Budget Review (B4-14-15)
… of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Saratoga Springs Public Library – Claims Processing (2014M-351)
… District. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $5.5 million. Key Findings Not all …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351