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Sweet Home Central School District – Financial Management (2016M-207)
… to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72 … that budgets were realistic and by properly planning for and using fund balance. District officials improperly set …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207City of Little Falls – Financial Condition (2021M-54)
… assess the City’s current financial condition. Officials have not adopted a fund balance policy, multiyear financial …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… five-member Board of Education, operates one school with 636 students attending kindergarten through eighth grade …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of Highlands …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls … million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did … Recommendations Adopt comprehensive IT policies related to password management, user accounts, access and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The District does not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Le Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established reserve funds that have balances totaling $3 million, they did not comply with … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… and financing approaches to address them. Officials also have not developed a fund balance or a reserve fund policy to … reviewing these funds. As a result, officials have not determined the Town’s long-term capital needs or considered the impact they will have on Town operations or how they will fund these needs. As …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… deposited, disbursed and reconciled. The District did not have proper procedures or a faculty auditor. Collections …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomComptroller DiNapoli Announces State Contract & Payment Actions
… and recently added daily accounting of state payments to openbooknewyork.com. This is his first monthly notification on major contracts and spending to better inform the public of the use of taxpayer dollars. … Town of Union to assist 176 homeowners who volunteered to have their Tropical Storm Lee-flood damaged homes acquired …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Objective To assess the extent of implementation of the six … Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsTown of Italy – Multiyear Planning (2017M-53)
… Background The Town of Italy is located in Yates County and has a population of approximately 1,100. The Town is … policy. Key Recommendations Develop multiyear financial and capital plans to ensure that financial resources are … capital assets in a timely manner. Develop a fund balance and reserve policy to govern the levels of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Continuing Crisis: Drug Overdose Deaths in New York
… year, more than 70,000 individuals nationally and nearly 4,000 New Yorkers lost their lives to a drug overdose. Since … December 2021, and are subject to change. Note: Rates are age-adjusted per 100,000 population. According to the CDC, age-adjusted rates ensure that differences in deaths from one …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkState University of New York Farmingdale State College
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/state-university-new-york-farmingdale-state-college.zipOpinion 2010-4
… fire company furnishing fire protection under the contract does not maintain and operate an ambulance, the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in unsupported disbursements that may not have been for appropriate company purposes, including approximately … treasurer and nearly $3,000 paid to the fire chief. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits