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Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to official …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project applications in a consistent manner; ensure the approval process for each project is adequately documented, and any analysis in arriving at an approval decision is based on verified information. Review … update the UTEP to include specific criteria for project approval and recapture of benefits. Include detailed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… During 2012, the County purchased over 2,100 prescription medications for inmates from a local pharmacy. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Albany City School District – Separation Payments and Information Technology (2012M-251)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments and information … period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… actual financing source. The Clerk did not maintain a cash book to chronologically record all individual receipts on a … to be used to fund operations. Maintain a daily cash book and chronologically identify individual receipts when …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… clerk, School Business Manager and two employees of a contractor all have administrative privileges within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2011 through … Lake is located in the Town of Malta, Saratoga County, and has a population of approximately 620. The Village is … budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund balance and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … of the accounting firm with which the Board contracted to assist the Supervisor in fulfilling his financial duties. … Oversee and monitor the accounting firm’s work to ensure that accounting records are complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… if six affiliated Brooklyn dentists billed Medicaid for services that were not medically necessary or were not … disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care … but covers only essential services (not comprehensive). For the fiscal year ended March 31, 2011, Medicaid paid about …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $21 million. … 26 percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… to tackle our growing infrastructure needs and build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for the state and put New York on solid financial footing. … in the state’s economic prosperity. “This is a good time for our state to shape our future and agree to a workable …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… July 1, 2013 through June 6, 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board of Directors … 1, 2017 – August 31, 2024 Understanding the Program Industrial development agencies (IDAs) are established by … were granted mortgage recording tax exemptions. Audit Summary The Board did not properly approve and monitor …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… equal value in exchange. There is no clear link between services provided and supporting revenues. The statement …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… and to prevent cemeteries from falling into disrepair or insolvency. When a not-for-profit cemetery is abandoned, … Division operated six regional offices with 17 full-time employees to oversee the 1,745 cemeteries under its … has issued three policy and procedure manuals to guide its employees’ monitoring activities. Key Findings As of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional … assets and recognize revenue using account 3505. Program Information The following overview is based on … authorized a four-year $350 million Multi-Modal Program. The Multi-Modal Program provides reimbursements for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … written reserve fund policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63