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Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School … budget estimates. For the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the … Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the … 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the … The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board … New York State Legislature in 1979 for the benefit of the City of Syracuse and its residents. The Agency, which is … also administers a Development Fund on behalf of the City for the purpose of financing commercial and neighborhood …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Town of Santa Clara, in Franklin County. The Department is governed by a 12-member Board of Directors. It receives …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s … Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice established adequate … over the court clerk for the period June 1, 2011, to September 30, 2012. Background The Village of Upper … surcharges to the JCF. Key Findings Although the Justices have submitted all monthly reports to the JCF in a timely …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Comptroller DiNapoli Releases Municipal Audits
… Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and … and expenditures in the part-town highway fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1III.6 SFS Reporting – III. Statewide Financial System (SFS)
The SFS Program provides three tools Reports Inquiry Screens and Query Manager for users to obtain system information
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Binghamton City … level agreement for information technology. Brasher Falls Central School District – Financial Condition (St. Lawrence … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Town of Caledonia – Financial Management (2013M-363)
… through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board comprising a Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Steuben County – Court and Trust Funds (2024-C&T-4)
… County Clerk’s and Surrogate’s Court’s records. Funds of $100 improperly remained in the Commissioner’s custody that …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Beach City School District – Financial Management (2023M-147)
… the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the … to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Travel Advisory No. 5
… may also be used as the sole documents of record only when the agency has complied with the State’s record …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseAccounts Payable Advisory No. 5
… Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… through August 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. The City is governed by an elected Mayor and an elected five-member …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298