Search
State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Central Valley School District , Harpursville Central School District , Southold Union Free School District and the Webster Central School District . "In an era of limited resources and … P DiNapoli today announced his office completed audits of Central Valley School District Harpursville Central School …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… confidentially to school officials. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's … contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… members. The Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s … for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board members have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that … Strengthen procedures for reviewing inpatient hospital claims to ensure that they are properly coded and … timely submission of Medicaid-eligible inmate inpatient hospital claims for Medicaid reimbursement by the County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately … position of the water and sewer funds to ensure service rates are sufficient to support the cost of ongoing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2011 … Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… The PCIDA was established in 1995 and is governed by a Board which comprises seven members who are appointed by the Putnam County Legislature. The PCIDA reported 14 … since, and therefore does not reflect changes made by the Board to the recapture provisions that the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementCounty of Rockland – Budget Review (B6-15-21)
… budget includes estimated revenues of $4 million from the sale of property, which is non-recurring revenue. However, the sale of the property may not be finalized by the end of the …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Village of Suffern – Budget Review (B18-6-4)
… capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an … nine-member Board of Education. There are two schools in operation within the District, with approximately 615 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementHerkimer County – Court and Trust Funds (2023-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Cayuga County – County Bridge Maintenance (S9-13-4)
… has approximately 80,000 residents. The County is governed by a 15-member County Legislature. The County’s budgeted … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine … replacement. Record and monitor repairs and maintenance by bridge. Ensure that bridge flags are responded to within …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … process. Key Recommendations Develop procedures to ensure it adopts more realistic budgets to avoid raising more real … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Pulteney – Financial Management and Information Technology (2012M-177)
… related to acceptable use, online banking, breach notification, or disaster recovery. There is no system in … acceptable use, online banking, information breach notification and disaster recovery. Review an adjustment …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… inventory records for consumables such as fuel and auto parts were not adequate. Because of the Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Livingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany … Albany Leadership Charter High School for Girls Professional Services 2013M283 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has … Financial Condition of New York State Regional OffTrack Betting Corporations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Village of Greenwich – Justice Court Operations (2014M-023)
Village of Greenwich Justice Court Operations 2014M023
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… was responsible for receiving funds and making bank deposits, preparing and signing Village checks, … accounting records, and receiving unopened monthly bank statements and canceled check images. She performed …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331