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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Afton – Budgeting Practices (2013M-304)
… years were not budgeted for and the associated means of financing were not considered. Town officials purchased approximately $262,000 of equipment and spent $503,333 on capital improvements to Town … Budget for future capital items including the cost and financing source. Adopt realistic budgets that consider both …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Hamburg Industrial Development Agency Project Approval and Monitoring 2015M32 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andRondout Valley Central School District – Fixed Assets (2023M-36)
audit rondout valley school
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) … which comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active … 12 PILOT agreements with 21 businesses. Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementVillage of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … because of improper adjustments and discrepancies could go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES … and refreshments meals provided at BOCES meetings and events meetings were appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesComptroller DiNapoli Releases Municipal Audits
… , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , … and submitted for department officials’ review. Child Protective Services (2013-MS-5) None of the eight counties … and programmatic knowledge to determine if Child Protective Services program improvements are needed or if …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Appropriated fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s … federal regulations. The Board and District officials have not developed a formal, written multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… on time. However, the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with … Board. TCIDA officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalState Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … process for nonresident students by determining actual attendance dates. Auditors reviewed 10 tuition invoices for … the budget and ensure that account codes are not overspent is compromised when it does not approve budget transfers. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsTown of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … Town’s financial operations to ensure fiscal stability. As a result, the Town’s general town-wide fund’s unexpended … amendments, as necessary, to the budget when shortfalls become known. Develop and implement a plan to eliminate the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … Village of Westhampton Beach Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… the fire and ambulance companies that provide emergency services to the Town for the period January 1, 2015 through … Town Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June … by an elected Town Board which comprises a Town Supervisor and four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 million and $1.7 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyVillage of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28