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Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: … Nine, purchased for $59,571, were recorded without a model or serial number. A wheel balancer and a portable video …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Saranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … District officials properly billed and collected tuition for nonresident foster care students enrolled at the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90West Genesee Central School District - Capital Assets (2023M-128)
… whether West Genesee Central School District (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the … The last physical inventory was completed in 2017 and officials only updated the District’s asset records on an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Avon Central School District – Financial Management (2024M-75)
… which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District incurred operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mKendall Central School District – Capital Project (2017M-194)
Kendall Central School District Capital Project 2017M194
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Jericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Allegany County – Court and Trust Funds (2014M-74)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2010 through January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Vestal Central School District – Financial Condition (2014M-08)
… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Village of Suffern – Budget Review (B8-15-13)
… to use the tax stabilization reserve to lessen the real property tax levy. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Endicott – Budget Review (B4-15-11)
… expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Bolton Central School District – Financial Condition (2013M-58)
… 2009, to November 30, 2012. Background The Bolton Central School District is located in Warren County. The District is … Bolton Central School District Financial Condition 2013M58 …
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)
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-fundsWyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the … Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed by …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mOrleans County – Court and Trust Funds (2024-C&T-6)
… the whereabouts of any person entitled to payment from the estate is unknown. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6State Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the superintendent and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-audits