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Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… Purpose of Audit The purpose of our audit was to determine whether … reasonable budgets and adequately managed the District’s financial condition for the period July 1, 2015 through … are overfunded. District officials have not developed comprehensive multiyear financial or capital plans. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Institute Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of Hempstead in Nassau County. The District, which operates cafeterias in each of its seven school buildings for approximately 3,550 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… of Audit The purpose of our audit was to determine if District officials monitored the District’s financial … February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionFishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the … 1, 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, which is a …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun … Texas, this scourge knows no geographic boundaries. The gun control bills signed into law by Governor Hochul …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s … Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. … to properly reflect the amount the highway town-wide fund owes the highway town-outside-village fund and the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor … to ensure that all Village payments were supported and in compliance with the Village’s procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Caneadea – Fund Balance Management (2020M-145)
… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Springfield – Accounting Records and Reports (2020M-175)
… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient … annual audits. The last required audit was conducted in 2016. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227State Agencies Bulletin No. 1882
… Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement … bulletin may be directed to Payroll Retirement mailbox. … State Agencies Bulletin No 1882 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… over the Town’s Justice Court’s financial activity for the period January 1, 2013 through May 31, 2014. … Court with two elected Justices. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … approximately $1.07 million. Key Findings The Board has not adopted policies and procedures to govern the level of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Louisville – Water User Charges (2015M-44)
… July 9, 2014. Background The Town of Louisville is located in St. Lawrence County and has a population of approximately … customer accounts. Three users have administrative rights in the computerized water billing system which allow them to … or prior approval required for adjustments to be made in the system. Key Recommendations Segregate the duties of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Putnam Central School District – Fund Balance Management (2020M-27)
… limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations were … fund balance levels and the District did not use all of the fund balance appropriated to finance operations for … taxes. Adopt annual budgets with realistic estimates of appropriations. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… [read complete report - pdf] Audit Objective Determine whether the Board … to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings The Board properly evaluated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-project