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Village of Weedsport – Financial Management (2025M-76)
… (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A … is raising only the necessary real property taxes and is financing future water and sewer needs without significantly … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Comptroller DiNapoli Releases Municipal Audits
… of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public Library , Monroe County , … the required purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and Recycling Programs … audits of the Town of Binghamton Jamestown Board of Public Utilities Liverpool Public Library Monroe County Village of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Investors Renew Call on Exxon to Address Climate Risk
… in a lower carbon future," DiNapoli said. "We want to know what Exxon's strategy is for continued profitability as governments around the … "After more than two decades of pressing ExxonMobil on climate change, this year dozens of institutional members …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… that were no longer in their possession, including a Ford Explorer, Dodge Durango, Jeep Grand Cherokee and two dirt …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyCity of Jamestown – Financial Condition (2016M-298)
… records to ensure health care costs and fund balance are properly recorded and reported in the general fund. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298City of Niagara Falls – Financial Condition (2017M-170)
… the City’s financial condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … averaging $9 million, and fund balance, averaging $2.9 million. By the end of 2017, we project that the City …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Clymer Central School District – Financial Management (2016M-187)
… and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the corresponding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. … Real Property Tax Law statutory limits and develop a plan for the use of excess fund balance. Develop a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Canandaigua City School District Procurement of Professional Services 2015M133 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306West Genesee Central School District – Segregation of Duties (2016M-303)
… was to determine if the District’s controls over certain cash receipts were adequate for the period July 1, 2014 … in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates … approximately $78.6 million. Key Findings The District has not established written policies or procedures for the cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Kings Park Central School District – Fuel Inventory (2015M-282)
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… audit was to examine the District’s financial activities for the period July 1, 2012 through October 8, 2013. … with approximately 1,200 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33 … reserve fund balances were in excess of the amounts needed for authorized purposes. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Greenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Addison Central School District – Procurement of Professional Services (2023M-6)
… the same construction management company since 2004 and bond counsel since 2002. Because officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Middleburgh – Claims Audit Process (2023M-56)
… audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for … all claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Saratoga County – County Bridge Maintenance (S9-13-7)
… year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements. The County … Saratoga County County Bridge Maintenance S9137 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Fishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 total $610,540. Key Findings The District’s … policy does not require the use of competitive bidding for any purchases. District officials did not always comply …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292