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City of Fulton – Fiscal Stress (2013M-310)
… During that period, the unexpended surplus funds remaining at year end declined 84 percent − from $841,747 in 2010 to $136,068 at the end of 2012 − leaving the City with little cushion for managing unforeseen events. Key Recommendations Adopt a policy setting forth the …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Travel Advisory No. 3
… a work location 35 miles or more from both their official station and their home, they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … purchases common carrier ticket(s) (e.g., airplane, train) and does not fully use the ticket(s) within one year, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … current and prior year data analytics. Background As part of our Office’s audit of the Department’s UI program, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Barnard Fire Department – Financial Controls (2015M-134)
… financial reports. No Board or Committee members audited bills before they were paid. Key Recommendations Monitor and … approve, or ensure that the Finance Committee audits, all bills and claims against the Department before they are paid. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Town of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192State Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Batavia City School District – Financial Condition (2016M-160)
… the amounts reserved are necessary and reasonable. Excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the … used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … and capital plans to address how they will use wind power revenues. District officials have been using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mAddison Central School District – Financial Condition (2016M-30)
… balance and reserve funds that will not be used. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionFonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $24.9 … payroll discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… properly approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide … inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96State Agencies Bulletin No. 306
… OSC page at osc.state.ny.us . Then click the Comptroller's News for State Agencies button. Click the link to the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to … Background The Town of Dover is located in Dutchess County and has a population of approximately 8,500. The Town, which … to provide services in its fire protection district and with an ambulance company for basic life support …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Beacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Ashland – Long-Term Planning (2024M-114)
… or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, … over the next five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0