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Town of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Bethpage Public Library – Procurement (2019M-219)
… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Village of Mount Morris – Treasurer’s Office (2013M-65)
… to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The … parking tickets and collected approximately $721,000 in fines and penalties for parking violations. Key Finding … of collection, the Village/Town still had $1.17 million in cumulative unpaid parking tickets outstanding as of May …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Corning – Procurement (2020M-93)
… for the mowing contract. Appendix B includes our comment on the issue raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andSouthern Cayuga Central School District – Financial Condition (2020M-77)
… - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… P. DiNapoli released the following statement in response to the Metropolitan Transportation Authority's announcement … of its plans for severe cuts and other measures, if it does not receive needed federal assistance: “The MTA is facing an unprecedented challenge – a completely …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonDalton-Nunda Central School District – Financial Management (2020M-92)
… budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… corrective action. Appendix B includes our comments on issues raised in the IDA’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our … timely. Key Finding We found that some progress was made in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Harrisville Central School District – … the district will pay about $11,000 in interest expense on the surplus debt proceeds. Poughkeepsie City School … training. Auditors determined the district did not have service level agreements with its IT service providers. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Hammond – Town Clerk Operations (2014M-350)
… for the period January 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… Purpose of Audit The purpose of our audit was to review internal … controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … Department members did not always sign the daily member attendance record and not all overtime was properly …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Town of Chili - Financial Management and Cash Receipts (2019M-167)
… and increasing fund balances in the general and highway funds. Did not adopt a multiyear financial and capital plan … plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the … to address the District’s fiscal stress. … Watervliet City School District Fiscal Stress 2014M149 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of Poestenkill – Credit Card Purchases (2024M-34)
… and approved before payment. Key Findings The Board did not ensure all credit card purchases were adequately … personal purchases including, but not limited to, household and personal care items, video streaming … an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34