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Emergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether … 5, 2016. Background To fund E911 systems, most counties are authorized to impose surcharges on wireless and landline …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… reasonable. Reduce excess fund balance to stay within the legal limits. Ensure that the central treasurer receives …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… audit was was to assess the District’s financial condition for the period July 1, 2012 through March 31, 2014. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $47 million. Key Findings For the last four years, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHamburg Central School District – Capital Project (2014M-129)
… of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 through March … were not properly informed prior to voting on the Project proposition. Certain items in the Summary were not … and site work contracts, which was not part of the Project’s original scope. The Board President did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hancock Central School District – Financial Condition (2013M-187)
… To reduce the unexpended surplus fund balance and bring it closer to the 4 percent limit, District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Town of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The Village is … elected Board of Trustees comprising four elected Trustees and an elected Mayor. Operating expenditures for the 2010-11 … For the fiscal year ended May 31, 2011, the Board reviewed and authorized only 12 abstracts with 573 claims out of 146 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. Even …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the … intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the adopted purchasing … guidance for procuring those goods and services which are not legally required to be bid, including the procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice Court’s (Court) … The objectives of our audit were to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… an independent public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its … active projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also administers a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andWyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … a policy regarding meals and refreshments. Consider revising the purchasing policy to require competition prior to awarding professional service contracts and enter into written agreements with the …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases School Audits
… supported by adequate documentation and appeared to be for proper school purposes. However, the board did not ensure … and bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and … insurance reserve fund and has adopted a written policy for the health insurance reserve but it has not adopted any …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … (Genesee County, Niagara County and Orleans County) The board and district officials have not developed and … written information technology (IT) contingency plan. The district pays $10,500 for central site infrastructure …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1