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Wayne Central School District – Financial Management (2012M-229)
… in the adopted budgets by a total of $20.5 million. As a result, the District had operating surpluses totaling $13.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The … with OSC. The Board did not have adequate procedures for auditing claims. Town officials made purchases without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Sidney – Budget Review (B4-13-19)
… year ended December 31, 2005. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student … or requiring that a new proof of residence be submitted when a student’s address changes. Key Recommendation … residence of students and require new proof of residence when a student moves. … Elmwood Village Charter School …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by … Board borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… million. Key Findings The Board did not develop reasonable budget estimates for the general town-wide fund and did not … have not developed a comprehensive multiyear financial plan to adequately address the Town’s operational and capital needs. Key Recommendations Ensure that the annual budget includes all necessary appropriations and that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent … of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, which are impermissible. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those students. Genesee … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsCollege of Geneseo – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … The other employee’s expenses consisted of charges for rental cars utilized by various College staff. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… properly audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate and/or …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of service award program; effectively monitor available fund balance, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1837
… This bulletin is superseded by Payroll Bulletin 1837.1 Purpose The purpose of this bulletin is to inform agencies of the new Action Reason codes to place … with paid sick leave benefits in the event the employee is subject to a mandatory or precautionary quarantine related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19Environment, Energy and Agriculture – 2021 Financial Condition Report
… totaled $991.8 million, a decrease of $251.3 million (20.2 percent) from SFY 2019-20 due to COVID-19 related … year’s estimated emissions and a decrease of more than 40.6 percent from 2010. These emissions include nitrogen oxides, … precursors of ground level ozone, or smog. Sulfur dioxide is a precursor of particulate formation in the atmosphere and …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… process. State agencies enter into contracts for a variety of reasons that help the agencies achieve their … begins in the solicitation requirements development phase, when it is critical to involve end-users and fiscal, program, … the actions that will occur in the event the contractor does not comply with contract terms (e.g., corrective action, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoring