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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSt. Lawrence County – Financial Condition (2013M-46)
… the Chair. The County’s budgeted expenditures for fiscal year 2012 totaled approximately $204.9 million for the … in the general fund decreased 68 percent from fiscal year 2007 to 2011. During that period, the unexpended funds remaining at year end declined from an $11 million surplus in 2007 to a …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Waverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings … are not developing realistic expenditure budget estimates. For the fiscal years ended 2008 to 2011, the District spent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Liberty Central School District – Budget Review (B4-13-4)
… revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are … to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period … policies or procedures to properly classify individuals as independent contractors or employees. The Board did not have … status of any individual considered an independent contractor to determine if he or she should be designated as …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR … for preschool special education services through rates set by SED. The reimbursement rates are based on …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Unadilla – Budgeting (2013M-143)
… Key Recommendations Adopt realistic budgets that are based on the previous years’ trends in actual revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Yonkers – Budget Review (B21-6-8)
… financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal … in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s 2021-22 … of 1.35 percent. Key Findings The 2021-22 budget relies on nonrecurring revenue of $55.2 million, such as fund …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Comptroller DiNapoli Releases School Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1DiNapoli Releases Municipal Audits
… the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport … the District’s tax levy only had an average change of 1.09 percent. However, District officials’ conservative … professional services for a capital improvement project (CIP), as required by the District’s policy. Expenditures for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member … Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, 2012 when …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the … Tuition Assistance Program (TAP) awards. Background Pratt Institute (Pratt), with campuses in Brooklyn and Manhattan, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the … expenses. … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… computer equipment to be tracked efficiently. Except for minor issues, the district’s computer inventory is … (Nassau County) The board has adopted a purchasing policy for the procurement of goods and services, but do not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Adirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Clinton County, New York. Adirondack provides preschool … year ended June 30, 2014, Adirondack reported $1.1 million in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2014, we identified $37,643 in ineligible costs that Adirondack reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualCity of Glen Cove -- Budget Review (B17-7-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are … the City took appropriate action on recommendations in our previous budget review issued in October 2016. Background The City of Glen Cove, located in …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12