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Town of Brunswick – Justice Court (2017M-285)
… Town Board. Collections reported to the Justice Court Fund during our audit period totaled $531,824. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… approximately $66,000 in the 2016-17 fiscal year. General fund budgeted appropriations for the same year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Town of Ashford – Water District (2015M-343)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of … costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s financial condition for the period July 1, 2014 through October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mOtego-Unadilla Central School District – Financial Condition (2015M-245)
… from 2012-13 through 2014-15 that included $3.5 million of fund balance as a financing source. District officials are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsVillage of Harriman – Water Department Billing (2014M-311)
… by an elected five-member Board of Trustees. Water fund budgeted appropriations for the fiscal year ended May …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Lyons Central School District – Multiyear Planning (2015M-337)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Islip Union Free School District – Financial Condition (2015M-283)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… that will help to ensure that the school lunch fund is self-sufficient. … GilbertsvilleMount Upton Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective action, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Board adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Town of Webb – Audit Follow-Up (2018M-188-F)
… [ read complete report - pdf ] | [ read complete 2018 report - pdf ] Purpose of Audit The purpose of our review was to assess the Town of Webb’s (Town) progress, as of February 2022, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
Once the value of the general fixed asset has been determined a consistent means of maintaining records should be applied
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsVillage of Suffern – Financial Condition (2013M-273)
… occur and implement a plan to reduce current unexpended fund deficits. … Village of Suffern Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… their advances from an old fiscal year appropriation to a new fiscal year appropriation must submit an AP Journal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverTown of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… governed by an elected five-member Town Board. The general fund budget for 2013 totaled approximately $3.9 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Controls Over the Collection of the Public Safety Communications Surcharge
… telephone network (i.e., landline) or otherwise provides access to emergency 911 communications, with the exception of …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeOpinion 94-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-32DiNapoli Announces State Contract and Payment Actions for February 2016
… through February for calendar year 2016, DiNapoli’s office has approved 3,175 contracts valued at $7.78 billion … on his commitment to added transparency via his Open Book New York website. Highlights for February 2016: Major Contracts …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016