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Village of Canajoharie – Procurement (2015M-36)
… 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, and has a population of approximately 2,180. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Beacon City School District – Budget Review (B6-14-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Village of Sagaponack – Claims Processing (2017M-124)
… 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by … not sought for some purchases. Key Recommendations Conduct a thorough and deliberate claims audit, ensuring that each …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Fabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is governed by … $2.8 million. Key Findings The Board does not have a written fund balance policy that addresses reasonable …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in 1963. The Library, … operates one building with 20 employees, is governed by a five-member Board of Trustees. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately 1,540. The Town is governed by … actual results and current and future known needs. Adopt a formal procurement policy and monitor compliance. Perform …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… reconciliations were accurately performed and reviewed in a timely manner for the period January 1, 2014 through … of North Hempstead in Nassau County. The Library, which is a Special District Public Library that was established by a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Town of Kiantone – Town Clerk (2014M-273)
… August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is governed by … The Clerk did not record or deposit collections in a timely manner. The Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Niskayuna – Water Operations (2013M-328)
… 31, 2013. Background The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. … and deposit and remit all water fees collected in a timely manner. Accurately maintain a water receivable control and periodically reconcile it with …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Batavia – Water and Sewer Operations (2018M-12)
… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal agreement financial activity in a separate fund. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … with applicable statutes. Reduce surplus fund balance in a manner that benefits District residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39State Comptroller DiNapoli Releases Municipal Audit
… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… care with health care providers. This audit is part of a broader initiative by the State Comptroller's office to look at opioid use across New York state. Auditors, in a series of reports, will be looking to identify at-risk …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… A review of six Metropolitan Transportation Authority (MTA) … oversee contractors. “This audit found numerous problems in the MTA’s capital projects pipeline that led to delays and … for riders and overhaul its operations, we hope it takes a close look at what we found in this report and our …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays