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Village of Fleischmanns – Water Fund (2013M-151)
… made to repair infrastructure and decrease water loss, no long-term capital plan has been put into place to address …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Background The Village/Town of Mount Kisco is located in Westchester County and has a population of 9,983. The … parking tickets and collected approximately $721,000 in fines and penalties for parking violations. Key Finding … tickets. However, as of July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that … fee schedule. Assess annually reported capital investment and salary information for reliability or compare it to … Ensure CBAs adequately compare project costs to benefits and are completed before projects are approved. Adopt …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … County The district did not adequately control and secure its personal, private and sensitive information …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… [read complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees … taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263LaFargeville Central School District – Information Technology (2021M-192)
… electronic components that cost $9,266 could not be found. No physical access or environmental controls over the server …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Hudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Island Trees Union Free School District - School District Website (S9-19-34)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget, a comprehensive appended property tax report card in its entirety and all external audits. Should enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… report – pdf] Audit Objective Determine whether Hastings-on-Hudson Union Free School District (District) officials … network user accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mChurchville-Chili Central School District – Financial Management (2015M-354)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 … the limit in each year. The Assistant Superintendent for Business provides the Board with an annual reserve report …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … corrective action. Appendix B includes our comment on issues raised in the District’s response. … audit Morris …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47About this Report – 2023 Financial Condition Report
… of New York State. It presents selected financial, economic, and demographic information in an … Accepted Accounting Principles (GAAP), and selected economic and demographic trends affecting the State. This …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAbout this Report – 2022 Financial Condition Report
… of New York State. It presents selected financial, economic, and demographic information in an … Accepted Accounting Principles (GAAP), and selected economic and demographic trends affecting the State. This … condition of New York State It presents selected financial economic and demographic information …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year … York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter of state fiscal year 202425 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterTown of Allen – Town Clerk Collections (2024M-120)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … totaling approximately $500,000 within 24 hours of the date collected, as required. Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate collections …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … weighing and measuring devices that require inspection. In addition, the Director did not develop and implement … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… Types are available for use when a Project is entered on a transaction. Each Federally funded projects will use the … Activities. An Activity ChartField value is required on every transaction where a Project ID is entered. Activity values will be dependent on the Project Type of the associated Project. Refer to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsOpinion 90-25
… prior to the establishment of the zone. 33 Opns St Comp, 1977, p 184 and 5 Opns St Comp, 1949, p 345 are … corporation for the rental of the fire hydrants from the time the hydrants became operational or only from … the parties did not contemplate that a signed writing was required to create a binding contract and the board, by …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Vestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the … Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves … for funding District reserves and the Board applied operating surplus funds to its reserves, which was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146