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City of Long Beach – Budget Review (B7-14-12)

… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue …

https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

Town of Laurens – Budgeting Practices (2013M-204)

… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for … January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204

Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)

… 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. … $8.3 million. Key Findings We identified weaknesses in the controls over the collection, recording, …

https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148

Town of Mansfield – Financial Management and Claims Processing (2012M-241)

… The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241

Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)

… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … totaling more than $1.3 million were made prior to Board approval. Had the Board authorized the payment of … Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized that supplemental …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …

https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-audits

Shelter Island Union Free School District –Financial Condition (2014M-132)

… December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island … with statutory directives. … Shelter Island Union Free School District Financial Condition 2014M132 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132

Assessment and Collection of Selected Penalties

… does not take any enforcement actions against carriers who do not pay; instead WCB routinely sends quarterly billing …

https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penalties

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …

https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations

Real Estate Portfolio

… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … public authority to maintain adequate inventory controls for its property and report annually on all property held. It …

https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolio

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… of their water distribution system, enhance the financial health of the Village’s water fund and preserve water …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts

Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)

… audits the claims, including payments made for the reimbursement of his own travel costs. Our review of claims …

https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations

Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-and

City of Poughkeepsie – Budget Review (B6-17-1)

… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … such as health insurance, New York State Employees’ Retirement System payments and debt service payments, are …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

North Greenbush Common School District – Budgeting (2016M-112)

… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112