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Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. Background The Village of Brightwaters is located in the Town of Islip in … Suffolk County and has approximately 3,300 residents. The Village is governed by an elected Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… policies and procedures for the collection of parking tickets that include the segregation of incompatible duties …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… January 1, 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established … Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing units. The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board expanded the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… to review the Board’s oversight of financial operations and review the Court’s financial operations from August 1, … 2013 and forward through November 30, 2016. Background The Village of Shoreham is located in the Town of Brookhaven in Suffolk County and has … was to review the Boards oversight of financial operations and review the Courts financial operations from August 1 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… financial transactions, and provides for an adequate audit trail. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsHamburg Central School District – Capital Project (2014M-129)
Hamburg Central School District Capital Project 2014M129
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hicksville Water District – Competitive Quotations (2013M-233)
… required number of competitive quotations are obtained. Attach sufficient documentation to each claim to support …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were … cash management to adequately safeguard assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of … Town of Southampton Board of Trustees of the Freeholders and Commonalty Trustee Oversight 2013M39 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mCity of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Accounts Payable Advisory No. 20
… Payable Vouchers and Land Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… the end of the first quarter of state fiscal year 2023-24. For the three-month period ending June 30, 2023, Fund … in recent months helped the Fund post positive results for the quarter,” DiNapoli said. “Recent economic indicators …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials have not developed a … Officials also did not implement the recommendations in a prior audit released in March 2016. This audit contains …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0