Search

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257

Medina Central School District – Reserve Funds (2014M-155)

… School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides … Orange County Soil Water Conservation District Financial …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m

Town of Schaghticoke – Water Operations (2016M-390)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water … to provide guidance to employees involved in the billing and collection of water charges. Implement billing adjustment procedures that require …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390

Town of Orangetown – Overtime (2017M-48)

… 19, 2016. Background The Town of Orangetown is located in Rockland County and has a population of approximately … disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… 2014. Background The Village of Franklinville is located in Cattaraugus County and has a population of approximately … or develop a plan to address the causes for the difference in water produced to the amount billed to customers. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… payment. The Treasurer does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Town of Mooers – Payroll (2014M-087)

… Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.05 million. Key Findings … Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087

Town of Le Roy – Purchasing (2014M-106)

… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Town of German Flatts – Fiscal Stress (2015M-217)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … balanced budgets. The Board did not adopt a policy to determine the amount of fund balance to be maintained. The town-wide general fund relied on … The purpose of our audit was to review the Towns financial condition for the period …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217

Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)

… 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an … by the Treasurer did not always include all payments made from Department accounts. Key Recommendations Investigate the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… disclosures that we have long advocated for. Access to consistent, comparable, and reliable information, across … will greatly improve the state pension fund's ability to assess and address risks and opportunities as we navigate … catastrophic and deadly weather events, droughts, rising sea levels, and economic disruption due to climate change. …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Orange Lake Fire District – Budgeting Practices (2015M-146)

… of our audit was to examine the District’s budget process for the period January 1, 2014 through April 30, 2015. … an elected five-member Board of Commissioners. The budget for 2015 totals approximately $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing the annual budget. Budgets did not contain …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)

… 29, 2014. Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financial

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. The District’s budget … filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!