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West Seneca Central School District – Financial Condition (2014M-381)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in … which is governed by an elected seven-member Board of Education, operates 10 schools with approximately 6,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-engine-company-6-2019-29.pdfOpinion 88-41
… LAW, §§64(6), 130(5), 138: Fire prevention programs are a proper town function. The town board may acquire property … for use in conducting such programs and contract with a private organization for the presentation of such programs … "The town board, during a fiscal year, by resolution, may make additional appropriations or increase existing …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Report on the State Fiscal Year 2010-11 Executive Budget, February 2010
The Executive has proposed a spending plan that relies heavily on recurring spending cuts and revenue actions to produce a cash balanced budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2010-11.pdfComptroller DiNapoli Releases School District Audits
… general fund appropriations in the annual budget in each year reviewed. Auditors analyzed the budget-to-actual … education; health insurance and social security each year by cumulative totals of approximately $6.45 million. …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases State Audits
… the number of reported accidents increased from calendar year 2008 through calendar 2010, but declined in calendar year 2011. However, carrier incidents of $1,000 or less are …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsXVI.3.K Interim Reporting – XVI. Financial Reporting
… financial data for periods shorter than the State's fiscal year. Generally, the information used to prepare interim … certain economic events occurring during the fiscal year but not impacting the annual financial statements. The … those used in the comparable interim period of the prior year, the preceding interim period of the current year, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingCity of Long Beach – Budget Review (B20-7-3)
… projections for overtime costs in certain departments, it does not appear that the total appropriation will be … for overtime or ensure that controls are in place to reduce the use of overtime. Include cash flow projections in …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Public Welfare – 2021 Financial Condition Report
… Years Family Assistance (FA) provides up to 60 months of cash assistance to eligible needy families; Safety Net Assistance (SNA) provides cash or non-cash assistance to eligible single adults, childless couples, …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareState Comptroller DiNapoli Releases Municipal Audits
… system user access was not properly administered; all nine users had access to all of the financial modules in the system and a user could …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Municipal Audits
… to village officials. Orleans County – Court and Trust Funds (2014M-043) The records maintained by the county clerk … and properly reported the condition of court and trust funds to the Office of State Comptroller. Village of Oxford – … has underestimated revenues in its town outside-village funds over the last three years totaling $186,968 in the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-315
… falling below ten (10) days in total. Bargaining Unit BU – Union Name 87 Civil Service Employees Association 86 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programDiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of … which is the highest category including: East Ramapo Central School District in Rockland County (76.7 points) and Newfield …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressNew York’s Economy and Finances in the COVID-19 Era
… nonprofit organizations and others. Whether or when these payments will be made remains uncertain. The … Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates … While New York …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… complete and up-to-date accounting records that include cash balances and an accounting for all revenues and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalTown of East Greenbush – Justice Court Operations (2016M-60)
… of Court liabilities for comparison with available cash are prepared and reviewed. Report and send the amount of …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… for EBT cash transaction monitoring, limiting supervision and the independence of the internal audit function. Key … in our initial audit report, two have been implemented and one has been partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followGermantown Fire District – Board Oversight (2014M-166)
… when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166