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Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … that is not provided for by statute and a circumvention of the 4 percent statutory limit imposed on the level of surplus … total interest earned; permitted uses of excess reserve funds; or an analysis of the projected needs of reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… January 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an … by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings The Board and management did … County of Orleans Industrial Development Agency Project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … financial activities for the period January 1, 2011, to January 31, 2013. Background The District is a district … The Treasurer did not provide accounting information to their independent public accountant (accountant) in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialWhite Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … the budget development process, the Board did not consider historic trends and develop budgets with these trends in … The purpose of our audit was to examine the Districts budgeting practices for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Orleans County – Department of Social Services (2012M-222)
… to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS personnel adequately communicate with each other to avoid …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Adirondack Central School District – Financial Condition (2016M-184)
… February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and … a $2.2 million decline in the general fund balance. The school lunch fund was not self-sufficient and required … is retained. Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly … January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population … Town of Lebanon Justice Court 2013M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247North Shore Central School District – Fuel Inventory (2017M-89)
… District is located in the Town of Oyster Bay in Nassau County. The District, which operates five schools with … inches, gallons of fuel in the tank (physical inventory), and a running analog meter showing gallons dispensed to date. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… the District as it faces current and future economic and environmental challenges. District officials have not … improvement projects and purchases, and any economic or environmental factors that could affect the plans. Analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal controls over the … The Town of Shelby is located in Orleans County and has a population of approximately 5,300 residents. An elected …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Candor – Fund Balances (2014M-157)
… The Town’s 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Travel Advisory No. 2
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Comptroller DiNapoli Releases School District Audits
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so … applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 793
To inform agencies of the new DOB requirement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planTown of Green Island – Justice Court Operations (2016M-349)
… 30, 2016. Background The Town of Green Island is located in Albany County and has approximately 2,600 residents. The … Town Board. The Town’s Justice Court collected $333,922 in fines and fees and $15,498 in bail during our audit period. Key Finding Town Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349City of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… audit report released in May 2013. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Audit FollowUp 2013M30F …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fPoland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355