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East Irondequoit Central School District - Financial Management (2019M-28)
… reduced surplus fund balances which impact real property tax levies. Key Recommendations Ensure that the District’s … paying down debt or applying it to the necessary property tax levy amount. Provide transparency by budgeting for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and … The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50State Comptroller DiNapoli Releases School District Audits
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… of the Mayor and a Village Trustee, with neither official retaining custody of the signature file or being … sign all checks, and the facsimile signature file of an official that is used as a second signature should only be used in the official’s presence and should be kept in his/her possession …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mCity of Olean Housing Authority – Board Oversight (2016M-93)
… low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for … among other things, the services to be provided by the firm and the consideration to be paid by the Authority. … City of Olean Housing Authority Board …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Niagara Falls Water Board – Financial Management (2015M-141)
… are public benefit corporations which were created in 2002 by a special act of the New York State Legislature. The Water Board, which is governed by an appointed five-member Board, owns and operates the City …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141New Hartford Central School District – Payroll (2021M-149)
… officials ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Seneca County Probation Department – Restitution Payments (S9-20-7)
… Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Putnam County Probation Department – Restitution Payments (S9-20-2)
… Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, is located in Erie County and … of a significant amount of fund balance and established by local law a tax relief rebate program in 2013 to provide … all claims for payment to ensure that they are supported by sufficient documentation and comply with statutory …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Dalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the DaltonNunda Central School District District Board of Education Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Harrisville Central … School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply … purchasing 11 buses. Auditors estimate the district will pay about $11,000 in interest expense on the surplus debt …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Edinburg – Justice Court Operations (2014M-226)
The purpose of our audit to evaluate the Courts financial operations for the period January 1 2013 through April 30 2014
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Wolcott – Financial Management (2020M-131)
… manage the Town’s financial condition is further hampered by not requiring regular financial reporting. Key Recommendations Ensure taxpayer equity by budgeting and recording revenue and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… a surplus fund balance that exceeded the statutory limit by $1.5 million and resulted in higher tax levies than … through 2018-19 were less than budgeted appropriations by $1.4 million or 8.6 percent. Over the last three years, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management