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City of Glen Cove– Budget Review (B7-13-16)
… with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects operating surpluses for the … overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating deficit. The unassigned … Key Recommendation Develop a viable financial plan that is sustainable for the long term, which gradually decreases …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Fund Financial Data – 2021 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds. The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … Audit Follow Up (Seneca County) A report released in September 2019 identified certain conditions and … and consideration. Auditors revisited the town beginning in July 2022 to review progress in implementing the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … annual budget. Some appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsTioga Fire District – Audit Follow-Up (2022M-170-F)
… District’s financial activities. Background The District is located in the Town of Tioga Center (Town) in Tioga … An elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the District’s chief fiscal officer responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… The elected five-member Board governs the District and is responsible for its overall financial management and safeguarding resources. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, disbursing, transferring and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… District’s financial activities. Background The District is in the Town of Lysander in Onondaga County. An elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fDiNapoli Releases Bond Calendar for First Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases School Audits
… School District and the Laurens Central School District . "In an era of limited resources and increased accountability, … the statutory limit by approximately $1.3 million. In addition, the district's reserve funds are generally not … purposes, claims were not adequately audited and approved. In addition, allowing the purchase of goods through Amazon …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's … by statute. Orchard Park Central School District – School Bus Procurement and Reserves (Erie County) District officials …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… that Jennifer Colucci, a former tax collector for the town of Beekman, was sentenced to pay full restitution of $88,821.40, five years’ probation, community service, and … that Jennifer Colucci a former tax collector for the town of Beekman was sentenced to pay full restitution of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000State Education Department Examination of Payments to Tough Man, Inc.
… contracts C813016, C81403A, T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine … under the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor … contracts C813016 C81403A T815055 and T816040 to Tough Man Inc Tough Man Th …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has … that an annual audit of the Clerk-Treasurer’s records is performed by the Board or by a Village officer, employee …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Extra-Classroom Activity (2015-MR-5)
… charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Town of Seneca Falls – Justice Court (2013M-89)
… 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an elected Town Board consisting of the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not … actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not adopted, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… September 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 residents. The Town is governed by a five-member elected Board comprised of a … the fuel monitoring system in the highway department is not being used to its fullest capabilities. Employee and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312