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County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 … by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a … determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not identify the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Watkins Glen Central School District - Financial Management (2019M-57)
… the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Oversight of the Agricultural Assessment Program
… enacted in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by limiting the property tax assessment of the land to its prescribed per-acre Agricultural Assessment Value …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programState Comptroller DiNapoli Releases Municipal Audits
… grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor also did not provide adequate …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Travel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal & School Audits
… life estimates in 2025. Auditors estimated that the total vehicle replacement cost of these five vehicles was … a new capital plan that projected reserve contributions, vehicle replacement costs and useful life through 2054. … use competitive bidding for the purchase of an off-road utility vehicle for approximately $28,000 as required, and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Oakfield-Alabama Central School District – Budgeting (2016M-172)
… 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Copenhagen Central School District – Financial Condition (2016M-142)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. … and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the … the use of fund balance in the annual budgets and review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brunswick Central School District – Financial Condition (2014M-002)
… officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve would be funded or when the balances would …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Porter – Capital Projects (2013M-352)
… through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of … 6,700 residents. The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 … real property taxes and finance operations. The Supervisor is accounting for $913,000 remaining from a “Host Community …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352State Comptroller DiNapoli Releases Municipal Audits
… as of December 4, 2019. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , North Merrick Union Free School … their money is being spent appropriately and effectively.” Central Islip Union Free School District – Financial …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… – town-wide and highway – outside village funds; the fire district; and the water and lighting districts that resulted …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases Bond Calendar for Second Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Municipal Audits
… to village officials. Orleans County – Court and Trust Funds (2014M-043) The records maintained by the county clerk … and properly reported the condition of court and trust funds to the Office of State Comptroller. Village of Oxford – … has underestimated revenues in its town outside-village funds over the last three years totaling $186,968 in the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Duanesburg Central School District – Separation Payments (2014M-67)
… and Princetown in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsStarpoint Central School District – Financial Condition (2015M-266)
… schools with approximately 2,700 students, is governed by an elected nine-member Board of Education. General fund … overfunded the employee benefit accrued liability reserve by $820,000. The District has not used its debt reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s … are used for appropriate Authority purposes and that all bills and invoices are reviewed and approved in a proper … audit prior to payment. Provide oversight to ensure that all charges are necessary, reasonable and for legitimate …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157