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Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … Board of Cooperative Educational Services (BOCES) is a public entity serving 17 component school districts with … 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity between the … general ledger accounts were accurate, complete and up-to-date. Key Recommendations Ensure that journal entries are understood, supported and posted timely and accurately to the general ledger. Periodically review each fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mLansing Central School District – Financial Management (2015M-256)
… to examine the District’s financial management practices for the period July 1, 2014 through September 9, 2015. Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in … operates three schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Greenlawn Water District – Accounting Records (2015M-231)
… of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through … not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient … Key Recommendations Maintain the District’s accounting records in a timely, accurate and complete manner. More …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Lindenhurst – Claims Processing (2016M-345)
… was to examine the Village’s claims processing procedures for the period March 1, 2015 through May 31, 2016. Background … Board of Trustees. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $12.6 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Village of Potsdam – Financial Condition (2017M-61)
… effectively managed the Village’s financial condition for the period June 1, 2015 through November 30, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $9.8 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Cornwall Central School District – Financial Condition (2015M-148)
… period July 1, 2013 through June 30, 2015. Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of … Cornwall Central School District Financial Condition 2015M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Oxford – Financial Management (2016M-420)
… our audit was to examine the Town's financial operations for the period January 1, 2015 through August 22, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one elected … traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The … Key Recommendations Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Colchester – Financial Condition (2016M-376)
… 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately … Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key Findings The … and overestimated expenditures by 18 percent, on average, in the general fund. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376City of Norwich – Information Technology (2012M-254)
… for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango … oversees the City’s information technology. The City’s 2012 budget for the general fund was approximately $7.6 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… and reported and that District money was safeguarded for the period January 1, 2015 through December 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate … from the Town of Tonawanda in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October 31, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $35.6 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Forestburgh Fire District – Financial Activities (2015M-203)
… audit was to examine the District’s financial activities for the period October 1, 2013 through July 31, 2015. Background The Forestburgh Fire District is a district corporation of the State, distinct and separate … the Town of Forestburgh, Sullivan County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… operations to ensure that assets were safeguarded for the period January 1, 2014 through April 27, 2015. Background The Alton Fire District is a district corporation of the State, distinct and separate … the Town of Sodus, located in Wayne County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … security guard services at the Adam Clayton Powell Jr. State Office Building took a drug test. Furthermore, 27 of … necessary qualifications, including the required New York State Department of State Security Guard registration. …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… semester: the College of Staten Island, Lehman College, Hunter College, New York City College of Technology and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesCity of Yonkers – Budget Review (B26-6-6)
… of approximately $151.1 million for life, health and dental insurance; we project the City will spend … City officials may have underestimated life, health and dental insurance costs by as much as $1.3 million The City’s … for firefighting and police overtime, and life, health and dental insurance and adjust them to an appropriate level as …
https://www.osc.ny.gov/local-government/audits/city/2026/07/03/city-yonkers-budget-review-b26-6-6