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Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
Village of Johnson City Oversight of Justice Court Operations 2015M29
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $1.78 … not adopt realistic budgets or establish sufficient rates for water and sewer fund operations. The Board did not audit, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of Clinton – Financial Management (2014M-316)
… Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the immense fiscal resources of the federal government can help everyday Americans in times of real need. Unfortunately, we have also seen how myths and …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019City of Rome – Internal Controls Over Capital Projects (2012M-248)
… projects in a timely manner. As a result, the City had 87 open capital projects, only nine of which were active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had surplus balances totaling $3.4 million, $2.4 million of which must be transferred to the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… from local taxpayers,” Comptroller DiNapoli said. “I thank DA Wetmore and the State Police’s Bureau of Criminal Investigation for working with my office to fight fraud and protect the public trust.” …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payEarly Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for … To determine whether the Division of Alcoholic Beverage ControlState Liquor Authority has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsComptroller DiNapoli Releases School District Audits
… officials are using debit cards for cash disbursements. Waverly Central School District – Financial Operations (Tioga …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Gates Fire District – Audit Follow-Up (2024M-10-F)
… and Gates in Monroe County. The elected five-member Board is responsible for the general management and control of … financial and capital plans. The Board-appointed Treasurer is the District’s chief fiscal officer and is responsible for the custody, receipt, disbursement and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fWoodbourne Fire District Audit Follow Up 2023M-98-F
… basic accounting records and reports or provided regular financial reports to the Board. Perform a thorough audit of … online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and … The District provides fire protection and emergency services to the Town of Fallsburg in Sullivan County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
Determine whether WaylandCohocton Central School District District officials properly managed and monitored building access accounts and badges
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andPlainville Fire District - Audit Follow Up (2021M-31-F)
… Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the … online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The … The purpose of our audit was to determine if District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… revenues. The budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal … budget and recognize the financing of $201,000 for debt service as a transfer from the originating funds. Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16West Valley Central School District – Financial Management (2013M-178)
… and use of all reserves in the annually adopted budget plan to provide increased transparency for the District’s voters. Develop and implement a plan for using the reserve fund surplus balances identified …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178