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City of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background … The Common Council is the legislative body responsible for managing City operations. The City’s budgeted … results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… two reserves – the unemployment insurance reserve and the retirement contribution reserve – were more than the … and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333High Falls Water District – Water Fees (2015M-153)
… examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. … composed of five Commissioners. Budgeted appropriations for 2015 total $173,089. Key Findings The water clerk … without supervisory review. The interest amount charged for late balances has not been approved by the Boards and was …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The … elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted … total approximately $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not … options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs were not always accurately calculated or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsSteuben County – County Bridge Maintenance (S9-13-1)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of bridges and includes a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Lowville Academy and Central School District – Financial Condition (2015M-220)
… one school with approximately 1,400 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… Falls in Warren County. The District, which is governed by an elected three-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66East Hampton Housing Authority – Board Oversight (2017M-33)
… among employees or, when that is not practical, increase managerial oversight. Discontinue the practice of keeping on …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … Board. General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … did not adopt a reserve fund policy or document plans for expected future use for two of its five reserve funds. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Onteora Central School District – Information Technology (2015M-92)
… County Town of Lexington. The District, which is governed by an elected seven-member Board of Education, maintains four … and specifies the level of service to be provided by the network support specialists. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… of Review The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse date. The … review appropriations scheduled to lapse on September 15, 2025 - utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersDiNapoli: Binghamton City School Finances Progressing
Prudent budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve the districts fiscal condition according to an audit issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. The Academy Charter … without adequate supporting documentation. Alfred-Almond Central School District – Financial Management (Allegany … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool special … in other than personal service costs, which consisted of $11,419 in expensed equipment that was not properly … tuition reimbursement rates. Remind Hawthorne officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … In addition, the former clerk did not adequately support collections and the form of payment was not always recorded. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits