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Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVillage of Frankfort – User Charges (2014M-117)
… 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a … and recording or provided oversight over the two account clerks, running the risk that billings could be … to approve adjustments and did not ensure that an audit log of the adjustments was maintained. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesState Comptroller DiNapoli Releases Municipal Audits
… – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided adequate oversight of district financial activities. However, board members did … Fire District – Board Oversight (Tioga County) The Board of Fire Commissioners did not always provide adequate …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Copiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary adequately supported and for legitimate District purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Opinion 94-32
… referendum of the eligible voters of the village (see General Municipal Law, §216[3][d]). During the period in … annually the amount needed to fund the program (see General Municipal Law, §§219[d], 219-a[2][a]). Thus, the … contract to defray the cost of the service award program (see Opn No. 90-57, supra ). However, a failure to renew the …
https://www.osc.ny.gov/legal-opinions/opinion-94-32DiNapoli Honors Hispanic Leaders
New York State Comptroller Thomas P DiNapolis Hispanic Heritage Month event this year recognized several individuals and an organization working to make a difference in the Hispanic and Latino communities
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… year (FY) 2022 due to federal aid, better-than-projected tax revenues, and planned savings, according to a report … expected to provide $1.7 billion in better-than-projected tax revenues in FY 2022, according to its February plan. The … returning to its 10-year pre-pandemic average. Property tax revenues are now expected to rise in FY 2023 by $1.5 …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusChester Union Free School District – Information Technology (2021M-107)
… (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. District officials should have: Disabled unneeded network user accounts when there was no longer a need for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, resulting in taxpayers paying more than necessary to sustain District operations. Two of the six general fund … transparency through the budget process and develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222East Hampton Housing Authority – Board Oversight (2017M-33)
… Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. … located on three properties in the Town and purchased a fourth property in 2016 where another 40 housing units will … are adequately segregated among employees or, when that is not practical, increase managerial oversight. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… officials maintained complete and accurate capital asset inventory records. Key Findings District officials did not maintain complete and accurate capital asset inventory records. The District Superintendent … was responsible for maintaining capital asset inventory records but was unfamiliar with the requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
Village of Westhampton Beach Internal Controls Over Information Technology 2013M173
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Pomona – Financial Condition (2015M-272)
… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of … The Board does not receive audited financial statements in a timely manner. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company … are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the … totaling $49,682 were not recorded in the Treasurer’s report or Company minutes as having been authorized for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialRed Creek Central School District – Financial Condition (2016M-365)
… including a detailed analysis of the District’s projected future needs. The Board and District officials have not … developed formal, written multiyear financial or capital plans. Key Recommendations Discontinue the practice of … and adopt comprehensive multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Bradford Central School District – Online Banking (2022M-102)
… all authorized online banking users. Designate a computer for online banking transactions. Periodically monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which … students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management