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Town of Barton – Financial Planning (2015M-52)
… October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 … a level of acceptable fund balance or properly use money in the town-wide highway equipment reserve. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling … 11 and 26 days after District programs recorded receipts on a transmittal form. Treasurer reports were presented to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Instead, a BOCES employee approved the BOCES claims. 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified … including claims that were not properly supported or in compliance with the District’s procurement policy, were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… States Attorney's Office for the Western District of New York, this shameless abuse of the public’s money was … General (OIG), is pleased by the assistance of the New York State Comptroller’s Office’s with the joint … charges against Rick Lobur, a former firefighter in Akron, New York, for committing FEMA grant fraud," stated John …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesOpinion 2002-3
… construction of a public dock and may acquire such real property as the board may deem necessary for the construction …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… for fiscal years 2011 and 2012 were approximately $1.6 million and $1.7 million, respectively. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyFund Financial Data – 2021 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataVillage of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she … corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. … Determine whether the Village of Addison …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Opinion 88-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys … a subdivision may be used by a village to construct an indoor recreational facility. But a village may not rent or …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Town of Big Flats – Financial Management (2013M-170)
… a population of approximately 7,700. The Town is governed by a five-member Town Board (Board) consisting of the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Washingtonville – Financial Condition (2013M-346)
… (general, water and sewer). During the period covered by our analysis, Village officials overestimated certain …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Central Islip Union Free School District – Financial Management (2013M-380)
… limit over these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … actual needs and include realistic estimates based on historical trends or other identified analysis and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Opinion 93-15
… Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … is required to annually account to, and submit its books for audit to, the town board with respect to private source … previous fiscal year "shall account with the town board for such moneys and shall produce all supporting books, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Oversight of Chemical Dependence Residential Services
… whether several key policies, procedures, and methods are up to date, fully implemented, and being adhered to. Key … OASAS is not always conducting appropriate follow-up of Programs to verify that all deficiencies have been … or taken to achieve compliance, nor did OASAS follow up with the Programs to obtain documentation or verify that …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesHousing for Seniors
… HDC work together to administer various programs to assist in the development and rehabilitation of housing for senior … the SARA Program – HANAC Corona Senior Residence (HANAC) in Queens, Serviam Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniors