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Franklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period … County is located in northeastern New York State and has a population of approximately 51,600. The County is governed … was not self-sufficient, and therefore required subsidies from the general fund through both interfund transfers and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … 1, 2011, to July 12, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Afton, and located in Chenango County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Sole Custody Reporting
… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingFranklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual … three-member Board of Commissioners (Board), comprising a Chairman, a Secretary, and a Treasurer. The District’s … fiscal year was over $2.5 million, generated primarily from water usage charges and real property taxes. The …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Other Bulletin No. 65
… Purpose The purpose of this bulletin is to inform the State University Construction Fund of OSC’s … Eligibility Criteria The following employees are eligible to receive the April 2021 and April 2022 SCF M/C Retroactive … ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 603-668) As of the date of this bulletin, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-65-april-2021-and-2022-suny-construction-fund-scf-managementDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… position and the public's trust by diverting public funds to herself," said DiNapoli. "I thank Fulton County District … which should have gone to the town. Hart's monthly reports from January 2011 to February 2015 to the Town Supervisor … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In … is being spent appropriately and effectively.” Town of Goshen – Police Payroll (Orange County) From September 2011 … today announced his office completed audits of the Town of Goshen Town of Hague and Seaford Fire District …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… with disabilities from birth through age 21, including preschool special education services for children between the … approximately $3.8 million in reimbursable costs for the preschool special education programs we audited. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over … The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is … and internal controls over the cash receipt function from waste water, park and recreation, or building permit …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… and recycling charges was inadequate because it was not comprehensive and the procedures included in the policy were … document the reasons for these transactions. For 20 percent of the daily collections reviewed, the amount of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 through 2014-15, which resulted in … percent in 2013-14 and 2014-15. The Board did not develop a formal multiyear financial or capital plan to help identify …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Town of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … approved projects and analysis of the information obtained from the companies was not sufficient. Key Recommendations … specific criteria for evaluating project applications in a consistent manner; ensure the approval process for each …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance that was not needed to finance operations. As a result, the district’s unrestricted fund balance exceeded the statutory limit from 2012-13 through 2014-15. Hamilton-Fulton-Montgomery …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … 2014-15 adopted budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The … by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraNiagara Charter School – Student Enrollment and Billing (2013M-294)
… Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 … Key Findings Certain billings were not accurate and enrollment was not always adequately supported. In some instances, for students with less than full-time enrollment, School officials incorrectly calculated the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was … card company electronically debited the payments directly from the District’s bank account. The District does not have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … Albany County is located in eastern New York State and has a population of approximately 303,000. The County Legislature … many crime victims of unsatisfied restitution orders from receiving the money to which they are entitled. The …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … The Town of Lindley is located in Steuben County and has a population of approximately 1,800. The Town Board consists … though the Board received monthly budget-to-actual reports from the Supervisor, they consistently underestimated …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency … budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not consistently compare … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55