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Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… more than $2.9 million each year. This contributed to the District’s overall cash position, which decreased by … budgets, they did not develop a multiyear financial plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Town of Varick – Water and Sewer Operations (2021M-46)

… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the … with our findings. Appendix B includes our comments to issues raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Middlefield – Budgeting (2015M-109)

… January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. The Town’s …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Cherry Valley Fire District - Board Oversight (2019M-141)

… the services provided were billed for and that the costs of services were equitably allocated between service areas. … are filed with our office within 60 days after the close of the fiscal year. Annually audit the Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Town of Russia – Financial Management (2014M-212)

… The Board has not developed comprehensive multiyear or capital plans. Key Recommendations Develop a fund balance …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Horseheads – Financial Management (2015M-211)

… operations for the period January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in … operations for the period January 1 2012 through July 30 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Town of Franklin – Financial Condition (2018M-8)

… through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

DiNapoli: New York Must Do More To Reduce Maternal Deaths

… of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates decline, according to an audit … “Despite New York’s efforts to reduce maternal deaths and pregnancy related health conditions, progress has … Maternal Mortality Review Initiative to reduce maternal deaths and morbidities. In 2018, the state created the …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deaths

City of Lockport -- Budget Review (B1-15-20)

… 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and … or 1 percent of total anticipated general and water fund expenditures. The proposed budget does not include a tax …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s financial … The purpose of our audit was to examine the internal controls …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m

Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)

… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financial

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… District controls are adequate to ensure that financial activity is properly recorded and reported and that District … District controls are adequate to ensure that financial activity is properly recorded and reported and that Di …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Wyandanch Union Free School District – Budget Review (B23-7-1)

… in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

North Colonie Central School District – Claims Processing (2013M-9)

… for the 2012-13 fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board adopted claims … all claims are properly authorized, itemized, supported and that goods and services have been received in the amount …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9

Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)

… are familiar with and follow requirements as they relate to conflicts of interest. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36

Town of Ellery – Justice Court (2014M-269)

… on the daily cashbook reports and monthly Justice Court Fund reports. The Justices did not perform monthly … Take action to recover any moneys due to the Town or the State and segregate the Clerk’s duties. Ensure that signed …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269

Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)

… these purchases. We reviewed natural gas and electricity bills from September 2012 through September 2013 and compared … could have saved approximately $4,000 on their electricity bills if they had obtained quotes for these purchases. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365

Comptroller DiNapoli Releases School Audits

… audits of the Brunswick Central School District , Elwood Union Free School District , Pine Valley Central School … approximately $326,000 per year during this period. Elwood Union Free School District – Electronic Transfers … audits of the Brunswick City School District CSD Elwood Union Free School District Pine Valley CSD Port Byron CSD …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district currently holds seven individual life insurance policies with face values totaling $400,000 … law does not authorize water districts to offer whole life insurance policies for its employees and administrators. …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits