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Rochester City School District – Budget Review (B20-2-5)
… to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 … year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted … to be substantially accurate. Appropriations for charter school tuition are underbudgeted by approximately $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Comptroller DiNapoli Releases Municipal & School Audits
… duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and prevent duplicate payments from occurring; or … work. For the 151 change orders reviewed totaling about $3.8 million: 122 (81%) totaling approximately $2.7 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal years 2012 or … not provide sufficient oversight of the town bookkeeper to ensure that the town’s records were reliable and to …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire … activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … Overestimated expenditures combined with reasonable revenue estimates generally increased the District’s fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22State Comptroller DiNapoli Releases Municipal Audits
… gallons, or 40 percent of total production. Inaccurate master meters and customer meters have contributed to the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. East Hampton Union Free School District – Network and Financial Application Access and Information Technology (IT) Contingency Planning (Suffolk … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement … year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Saranac – Town Clerk Operations (2019M-33)
… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … On December 14, 2021, the Clerk pleaded guilty to Attempted Falsifying Business Records in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Westchester County - Financial Condition (2018M-151)
… an operating deficit of $32.2 million in the general fund. Cash balances that have declined by 54 percent during the … Take measures to help ensure adequate fund balance and cash flow to phase out reliance on short-term debt and …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Pennellville Volunteer Firemans Association Inc Financial Operations 2015M144 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… vendors. Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156LaGrange Fire District – Board Oversight (2014M-127)
… activities, lacks written policies and procedures for cash receipts and disbursements and did not adopt a travel … and procedures covering financial activities, including cash receipts and disbursements, investments and travel. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… controls. The Treasurer performs all aspects of the cash disbursements process including preparing the monthly … Key Recommendation Segregate the duties over the cash disbursements process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… written financial policies or procedures addressing cash receipts, disbursements, claims processing or … adopt written financial policies and procedures addressing cash receipts, disbursements, claims processing and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period … financial management. For 2014, Company revenues totaled about $214,000 and expenses totaled about $163,000. Key … check images. The Board did not require the Treasurer to submit an annual report and did not annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesWatervliet City School District – Fiscal Stress (2014M-149)
Watervliet City School District Fiscal Stress 2014M149
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… improper transfers of over $125,000 were made among Town funds. Key Recommendations Ensure that accounting records are …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Clifton Park Water Authority – Water Charges (2015M-247)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over water … in 1990 under New York State Public Authorities Law to acquire, construct, operate and maintain public water … not deposited in a timely manner or properly secured prior to deposit. The administrative assistant, who was involved …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247