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Town of Rosendale – Justice Court (2014M-232)
… The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town is … Town Board, which consists of the Town Supervisor and four Board members, and is responsible for overseeing Town activities, including …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionSalamanca City School District – Financial Management and Payroll (2017M-138)
… of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… bills and performs all recordkeeping functions with little or no Board oversight. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. PFLL provides preschool … June 30, 2015, PFLL reported approximately $2.3 million in reimbursable costs on its CFRs for one rate-based … fiscal years ended June 30, 2015, we identified $66,597 in ineligible costs that PFLL reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualVillage of Little Valley – Capital Project Management (2020M-129)
Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/little-valley-2020-129.pdfState Comptroller DiNapoli Releases State Audits
… Leaves (Follow-Up) (2015-F-5) An initial audit issued in October 2013 examined whether the fellowship leaves … staff were awarded for authorized purposes and in compliance with requirements. Auditors found that although … complied with CUNY policy, improvements were needed. In a follow-up report, auditors found CUNY has made progress …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsLivingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately … The Livingston County Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The Department reported …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404City of Fulton – Fiscal Stress (2013M-310)
… a significant reduction in the City’s unexpended surplus funds from 2010 to 2012. During that period, the unexpended surplus funds remaining at year end declined 84 percent − from … source and continue to evaluate and explore ways to cut costs and/or increase revenues. … City of Fulton Fiscal …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … The Company provides fire protection and rescue services to the Village and residents outside the Village pursuant to contracts with the Towns of Butler, Victory and Wolcott. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialDiNapoli Statement on Sentencing of Special Education Provider
… repay $418,000 paid to six of his relatives who performed little or no work for the special education programs over a …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Key Findings The Clerk and a bookkeeper perform virtually all of the Supervisor’s financial duties with little …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Office Administrator performed all payroll functions with little or no supervision. There is inadequate oversight of …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Lowville Academy and Central School District – Financial Condition (2015M-220)
… 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, … Turin in Lewis County. The District, which operates one school with approximately 1,400 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in July compared to July 2023, according to data released … from the same time last year. “There was little growth in local sales tax collections in July compared to last …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hagedorn Little Village School (HLVS) on its Consolidated Fiscal … ) … To determine whether costs reported by Hagedorn Little Village School on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualLittle Flower Union Free School District – Fixed Assets (2022M-78)
Determine whether Little Flower Union Free School District (District) officials properly recorded and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/little-flower-2022-78.pdfEffectiveness of the Information Technology Transformation (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information … Technology Transformation process has been effective in ensuring that the resulting ITS clusters operate … and whether the Transformation has been successful in standardizing the processes followed by each agency. We …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow