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Long Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices … with 21 businesses. Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not design or … Dutchess County Industrial Development Agency Management Practices 2013M251 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… the unemployment reserve to $888,580 as of June 30, 2023, a 310 percent increase over the three years and … B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Willsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012, the District reported an equipment capital reserve totaling $324,836 and a building capital reserve totaling $227,122. The Secretary-Treasurer does not maintain accounting records for each reserve fund as required. From January 1, 2010, to August 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46South Country Central School District – Enhanced Budget Review (B26-7-4)
… [read complete report – pdf] Purpose of Budget Review The objective of the review was to provide an … measures, including spending freezes and personnel layoffs, recently implemented by the Superintendent and … deficit of approximately $10.5 million. Despite staffing cuts and spending freezes, District officials indicated the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Town of East Hampton - Budget Review (B21-7-11)
… 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 … levy of $62,265,120. Key Recommendations While the Town has not used contingency funds in the last two fiscal years, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Yonkers – Budget Review (B21-6-8)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification … operating and debt service funding of $663.6 million for the Yonkers Public Schools (District) and $587.9 million …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… under Law prior to audit by the Board if it intends to permit such disbursements. Sign all checks that are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification … City of Yonkers Budget Review B61516 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Broome County – Financial Condition (2013M-224)
… million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … 31, 2013. Background "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hicksville Water District – Competitive Quotations (2013M-233)
… quotations. While the District’s policy requires that a copy of the written quotes be attached to the payment voucher …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of Southampton … Town of Southampton Board of Trustees of the Freeholders and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… 30, 2013. Background Albany County is located in eastern New York State and has a population of approximately 303,000. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsCity of Poughkeepsie – Budget Review (B6-17-1)
… Several appropriation amounts, such as health insurance, New York State Employees’ Retirement System payments and debt …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… [pdf] , Fallsburg Central School District [pdf] , Johnson City School District [pdf] , Lansing Central School District [pdf] , Middleburgh Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013m