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Gowanda Central School District – Financial Management (2024M-104)
… by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andCortlandville Fire Department – Internal Controls (2014M-3)
… 8, 2013. Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a … and that the membership’s approval of disbursements is noted in the Department minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mNewfield Central School District – Financial Condition (2013M-238)
… the District’s total fund balance by $521,000 over a five-year period. Some of the surplus funds were … is likely necessary. The District reported liabilities that were more than $1.3 million over the actual obligations … the District’s actual revenues and expenditures. Develop a plan to reduce the amount of unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Fillmore Central School District – Reserve Funds (2016M-386)
… dates and amounts of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key Recommendations Review all reserves at …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for … Director of Facilities and Operations did not ensure the gates surrounding the unleaded gasoline fuel tank were … and odometer readings. Key Recommendations Ensure the gates surrounding the unleaded gasoline fuel tank are secured …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Town of Lyndon – Purchasing (2013M-149)
… The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is governed by a five-member … elected Town Board, which comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted … appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Mamakating – Records and Reports (2015M-164)
… records. The Board did not have accurate information on which to base its annual budgets, making it difficult for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164City of Troy – Budget Review (B5-16-15)
… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Southold Union Free School District – Claims Processing (2013M-183)
… the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by the … Southold Union Free School District Claims Processing 2013M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Purpose of Audit The purpose of our audit was to review the procurement of professional services for the period July 1, 2014 through … Monroe 1 Board of Cooperative Educational Services Procurement of Professional Services 2016M176 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesWyandanch Union Free School District – Budget Review (B24-7-2)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $9.4 million projected expenditure for 2023-24. The District’s proposed budget includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Oswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Village of Sinclairville – Water Operations (2014M-362)
… October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua … and has a population of approximately 600. The Village is governed by an elected five-member Board of Trustees. For … for to determine if significant unaccounted-for water is occurring. Estimate water consumption for municipal usage, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… Local sales tax collections in New York state increased by 14.1% in … compared to the same time last year. “While local sales tax collections continue to experience major growth in 2023, … had the smallest growth at 8.9%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearState Comptroller DiNapoli Releases State Audits
… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 safety conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… School District – Payroll and Leave Accruals (Monroe County) Payroll calculation errors cost the district $3,638. … employees had eight time sheets that were missing. East Ramapo Central School District – Nonpublic School Transportation (Rockland County) District officials did not have …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-audits