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Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfOnondaga County Probation Department - Financial Operations (2018M-147)
… (Department) collection, disbursement and enforcement of restitution, fees and surcharges were adequately designed … and update policies and procedures for the enforcement of County fees and ensure staff properly assess fees and …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… $524,000 in our sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Tioga Central School District – Cash Management (2020M-83)
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, … monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83State Comptroller DiNapoli Releases Municipal Audits
… records and reports. The last audit was conducted in 2018. City of Long Beach – Budget Review (Nassau County) Auditors … estimates of $5 million based on rate changes which the city council has not yet authorized. Unless the rate changes … and sewer fund budgets should be modified accordingly. The city’s proposed budget includes a tax levy of $60.1 million, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsBroome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as Southern Tier, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… members. Actual expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 for the 2012-13 fiscal year. Key Findings District officials have consistently … five times what the District spent during the 2013 fiscal year. The District has a well-designed set of control …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFranklin County – Fiscal Stress (2013M-252)
… to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … was not self-sufficient, and therefore required subsidies from the general fund through both interfund transfers and … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Town of Pittstown – Records and Reports (2013M-5)
… accounts and the numerous mispostings to the accounting system made by the former bookkeeper. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5City of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to exceed …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
The purpose of our audit was to examine the Companys internal controls over its financial operations for the period January 1 2013 through December 16 2014
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library … is governed by a five-member Board of Trustees, elected by Wyandanch School District voters. The Library’s expenditures … and enter into written agreements with the providers. … Wyandanch Public Library Oversight of Library Resources …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases Municipal Audits
… – Timeliness of the Supervisor’s Records and Reports (Oswego County) The town supervisor did not maintain …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… has deteriorated as a result of the Council’s decisions when developing and adopting annual operating budgets and its …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Newfield – Selected Financial Activities (2013M-2)
… The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is … member Town Board, which consists of the Town Supervisor and four council members. For the 2012 fiscal year, the Town … his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be produced for our …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Davenport – Financial Operations (2013M-62)
… duties related to cash receipt and disbursement functions. Account for the discrepancies identified in permit fee …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… in the SFS. Non-cash benefits represent services and products provided directly to New York State beneficiaries … of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance … National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program for Children …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awards