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Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to … fiscal year. Key Findings Based on the results of our review, we found the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… between Empire and St. Francis. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school district … None Other Related Audits/Reports of Interest New York State Health Insurance Program: Payments Made to Stony Brook …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Local sales tax collections in New York state increased by 2.5% in October compared to the same month in 2022, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Review of Credit Card Expenses at Finger Lakes DDSO
… from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO … New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTown of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … District is located in Steuben County within the Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks … 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… businesses in parts of the Town of Hempstead. The District is separate and distinct from the Town and is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board did not properly authorize salaries and benefits for all town officers and employees. Wage rates paid to town … or submit monthly reports to the state Justice Court Fund on time. Village of Perry – Water Accountability (Wyoming …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… $5 million. Key Finding The Board did not ensure that it appropriately identified and evaluated available options … behalf was not transparent, and we question whether it was an arm’s length transaction. The Board selected an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Bolton Central School District – Financial Condition (2013M-58)
… appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a … District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. The … the plan does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… through April 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. … reserved are necessary and reasonable. … Andover Central School District Internal Controls Over Reserve Funds 2013M162 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125