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Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the … fund balance to help finance operations that generally was not used. Unrestricted fund balance exceeded the legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment … line. If the Location field on any scheduled payment line is “OSCOFSET” followed by a two-digit number (e.g. … the Office of the State Comptrollers OSC Offset Unit is responsible for determining if a lien offset or payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountState Comptroller Releases Municipal Audits
… WWTP project costs. The initial project completion date was December 2017 but was completed in October 2020. Find out how your government …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsMonticello Joint Fire District – Fiscal Operations (2017M-80)
… General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board adopted unrealistic budgets that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to $1.6 … audit policy to ensure procedures such as reviewing bank reconciliations, bank statements or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… or provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. The board did … The board also did not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as … the accounting records, with no oversight. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use and need of the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsCollege at Brockport – Selected Employee Travel Expenses
… the use of travel money by selected government employees was appropriate, we audited travel expenses for the … to State travel rules and regulations. This employee was an athletic coach who was responsible for team travel expenses associated with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftComptroller DiNapoli Releases Municipal Audits
… supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Town of Berne – Board Oversight (2021M-77)
… the Board did not request or receive monthly cash reports detailing money received and disbursed, monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77State Comptroller DiNapoli Releases Municipal Audits
… were adequately secured and protected against unauthorized use, access and loss. The board did not adopt an acceptable use policy, and officials did not provide IT security … did not have adequate online banking agreements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… tax receipts in May were down $766.9 million or 19.7% from the previous year, according to the monthly state cash report released today by State … “With an economy still suffocated by a global pandemic, the state’s finances took another serious hit in the month of …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayCollege at Cortland – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April … who were responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesJericho Union Free School District – Financial Management (2016M-328)
… from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on … fund policy and ensure that the funding levels for the retirement contribution reserve are reasonable, and take appropriate action, in accordance with statute, to reduce excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Comptroller DiNapoli Releases School Audits
… Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsWayne County Court and Trust Funds (2022-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether … to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021. Background Pursuant to a court … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mGenesee County – Court and Trust Funds (2024-C&T-7)
… report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7