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About this Report – 2021 Financial Condition Report

… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, …

https://www.osc.ny.gov/reports/finance/2021-fcr/about-report

Spackenkill Union Free School District – Professional Services (2021M-89)

… - pdf ] Audit Objective Determine whether Spackenkill Union Free School District (District) officials sought … Determine whether Spackenkill Union Free School District District officials sought …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Town of Greene – Justice Court Operations (2021M-95)

… complete report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, … disbursed and reported fines and fees. Key Findings The Town Justices (Justices) properly accounted for, reported … Determine whether the Town of Greene Town Justice Court Court properly …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Monticello – Budget Review (B4-14-15)

… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Village of Bainbridge – Financial Operations (2014M-227)

… in water and sewer capital assessment charges than was legally allowed. Key Recommendations Provide more routine …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Town of Freedom – Financial Management (2021M-191)

… three years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund appropriations. Did not …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Town of Russia – Financial Management (2014M-212)

… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The … needs and formulate a plan for the use of excess funds in a manner that benefits taxpayers. Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Putnam Central School District – Fund Balance Management (2020M-27)

… Determine whether District officials effectively managed the general fund balance. Key Findings District officials … to more effectively manage fund balance. Specifically, the District’s surplus fund balance exceeded the statutory … fund balance levels and the District did not use all of the fund balance appropriated to finance operations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Harrisville 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. … acquisitions. Key Findings The District did not apply for all transportation State aid (State aid) for seven new bus … Determine whether the District applied for all transportation State aid for new bus acquisitions and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Town of Brant – Justice Court (2014M-180)

… purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, … Background The Town of Brant is located in Erie County and is governed by an elected five-member Town Board. The … did not always perform monthly bank reconciliations and accountability analyses properly. The Justices did not …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

Jamesville-Dewitt Central School District – Procurement (2016M-264)

… is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools with … action, if necessary, to recover those funds. Comply with New York State General Municipal Law and the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264

Huntington Union Free School District – Financial Condition (2015M-356)

… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… 2:00-5:00 p.m. and 7:00-9:30 p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for Thursday at 10:00 a.m. at St. Mary's … Roslyn Harbor, NY. Seating and parking is limited at the funeral. Donations may be made in his name to: Hospice Care …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli

Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)

… 1, 2015 through October 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is … Town of Chester Justice Court Operations and Credit Card and Employee …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee

Town of Albion – Financial Management (2021M-29)

… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

Southampton Union Free School District – Financial Management (2024M-43)

… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43