Search
Remsen Central School District – Fund Balance and Reserves (2015M-306)
… to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $11 million. … Findings The District’s fund balance exceeded legal limits for all three fiscal years we reviewed. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in … for the 2015-16 fiscal year total approximately $8.2 million. Key Findings The District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Phelps-Clifton Springs Central School District is located in the Towns of Arcadia, Hopewell, Junius, Lyons, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Delinquent customer accounts did not always include late payment penalties in accordance with Board policy. Key … Board-established water and sewer rates. Ensure that late payment penalties are applied to all delinquent customer …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … 2015. Background The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Greenport Union Free School District – Financial Condition (2014M-203)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. … 645 students. Budgeted general fund appropriations for the 2013-14 fiscal year totaled approximately $15.5 million. Key Findings For fiscal years 2010-11 through 2012-13, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding … The purpose of our audit was to assess the Towns practices regarding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279General Schedule/Cycle of Data Availability: Financial Data
… of the close of their fiscal years, depending upon the class and population size of the local government. Specific … review of annual reports of all localities within a class is completed, LGSA compiles financial tables for each class. Fiscal year end dates generally drive the order in …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataComptroller DiNapoli Releases School Audits
… District officials have developed a multiyear financial plan to address current and long-term financial trends. Glens …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates … 2008 through September 30, 2013. Background The Department of Health (Department) administers the Medicaid program in New York State. Medicaid provides a wide range of medical services, including vision care, to individuals …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andState Comptroller DiNapoli Releases Municipal & School Audits
… $922,000 to the town supervisor at least weekly as required. The tax collector improperly followed the town …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 93-25
… the street for the statutory period (see Jim May Pontiac Buick, Inc. v Gleason , 112 AD2d 618, 492 NYS2d 141; …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… reserve and did not use the funds to pay related debt as required. As a result, the District was not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementWallkill Central School District – Claims Auditing (2023M-52)
… generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a … Property Tax Law Section 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Orleans County – Department of Social Services (2012M-222)
… $7,523. This was due to inadequate communication between social welfare examiners in two different County Social Services programs. In addition, we found that 10 out … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222