Search

Gowanda Central School District – Financial Management (2024M-104)

… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds … period that gave the impression that the District would have operating deficits totaling $6.7 million when it …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

State Comptroller DiNapoli Releases Municipal & School Audits

… to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected employees …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

Fund Financial Data – 2021 Financial Condition Report

… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Village of Sinclairville – Water Operations (2014M-362)

… 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately … unpaid water bills to ensure the Clerk-Treasurer is acting in accordance with Board policies. …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Fund Financial Data – 2022 Financial Condition Report

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)

… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350

Village of North Haven – Collections (2024M-99)

… As a result, the Village has an increased risk that funds could be lost, misused or misappropriated. We reviewed …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Town of Ripley – Town Clerk Collections (2024M-139)

… approximately $882,000 within 24 hours as required by New York State Town Law (Town Law) Section 35. Record 2023 …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139

State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update

… “New York City’s budget outlook continues to improve, and it can use this opportunity to build reserves and take other actions to address future uncertainty. Despite challenges, the city’s economy continues to grow and deliver better than … NYCs budget outlook continues to improve and it can use this opportunity to build reserves …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-update

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… properly managed and remain active can potentially result in unauthorized building access. District officials: Did not … and badges. Granted access to 39 individuals participating in continuing education programs without conducting any …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16

Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)

… (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … and District officials did not properly plan for these long-term financial and capital needs. The Board and District … with constructing a new fire station and replacing old vehicles and equipment, or the effect these decisions …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102

Village of Horseheads – Collections (2023M-169)

… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not use a real estate broker to identify potential buyers and did not publicly advertise the sale to obtain … obtain quotes in compliance with the town's procurement policy. Auditors determined the town may realize cost savings …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0

Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)

… Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and reports, as required by New … The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. … with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a lack …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15

St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)

… As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99

CUNY Bulletin No. CU-598

… Technician, Lead Theatre Technician and Theatre Technician Specialist. Background Pursuant to the 2011-2018 Memorandum …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salary

XII.6.E Making an Emergency Payment – XII. Expenditures

… process prior to payment. An emergency procurement is one in which an urgent and unexpected situation occurs where … resulting from a Business Unit’s failure to properly plan in advance to process under normal business practices does … is over the State Finance Law §112 approval threshold. In addition, if the Business Unit is seeking a waiver from …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-payment