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Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionTown of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice … Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. The Town … State Justice Court Fund. Key Findings Because the Court clerk controlled all phases of the Court’s cash collection …
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-fundsPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports … and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Department operations for the period April 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activitySalamanca City School District – Financial Management and Payroll (2017M-138)
… 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, … funds should be transferred to unrestricted fund balance (where allowed by law) or to other reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Village 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
… New York State Comptroller Thomas P. DiNapoli announced today the … execution of the state’s technology transformation, with little or no evidence that many basic planning steps were … plans at six schools did not include procedures to address evacuation of students who have disabilities or …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hagedorn Little … rate-based preschool special education programs to 317 children from school districts located in Nassau and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … and rescue services to the Village and residents outside the Village pursuant to contracts with the Towns of … Creek Protective Fire Company Inc Controls Over Financial Activities 2014M271 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by the Board of Supervisors, which … policy. Key Recommendations Develop an approach to address the large number of long-outstanding financial …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404DiNapoli Statement on Sentencing of Special Education Provider
… that those who abuse the state’s special education system will be held accountable for their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting this case and making … and abuse in the preschool special education sector. I will continue my efforts to make sure tax dollars intended …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and found that the Treasurer made disbursements with little or no oversight and disbursements totaling $50,053 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Fulton – Fiscal Stress (2013M-310)
… $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and found that … budgets. The Chamberlain monitored the budget with actual results, and City officials made budget transfers as needed …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s … by law. Key Recommendations The Supervisor should attend training to familiarize himself with the requirements of his … records and reports or retain an independent auditor to do so. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. Background The Lowville Academy and Central School District is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… payroll process for the period October 1, 2012 through September 30, 2013. Background The Cohoes Housing Authority … used did not allow for accurate tracking of employees’ hours worked. The Board did not establish pay rates for … for administrative employees that accurately records the hours worked by those employees. Ensure pay rates are …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373DiNapoli: Local Sales Tax Collections Nearly Flat in July
… the state totaled $946 million, an increase of 1.2%. 40 of 57 counties experienced year-over-year increases. These … Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyLittle 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.pdf