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Red Creek Central School District – Financial Condition (2016M-365)

… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Lynbrook Union Free School District – Special Programs (2016M-45)

… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45

Livonia Central School District – Software Management (2016M-293)

… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33 million. … Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer use and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 … Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152

Friendship Central School District –Procurement (2016M-175)

… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

New York State Comptroller DiNapoli Statement on Win at SEC

… the SEC rejected that request. “This is a major victory for investors who are working to address the risks that … determination upholds shareholders’ rights to ask for vital information. Investors need to know if ExxonMobil is taking necessary steps to prepare for a lower carbon future, particularly now in the wake of …

https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-sec

Village of Tannersville – Water Department Operations (2016M-417)

… was to review the Village’s water department operations for the period June 1, 2015 through June 22, 2016. Background … Mayor, who also comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the Village’s budgeted appropriations for the general fund were $639,362 and water fund were …

https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417

Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)

… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m

Carthage Central School District – Financial Condition (2014M-138)

… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 … Develop and adopt budgets that include realistic estimates for appropriations and unexpended surplus funds. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings Adequate records were not maintained for collections at the Town's skating rink and for admissions …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

Town of Scriba – Board Oversight (2017M-83)

… functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

Village of St. Johnsville – Records and Reports (2015M-1)

… is located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The … bank account balances did not reconcile to the accounting records. Interfund loans were not accurately recorded. The … reports annually or engage the services of an independent public accountant or auditor to conduct the audit in a timely …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the … if not achieved. No practices were in place to ensure penalties were assessed when warranted. No formal written …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

City of Olean Housing Authority – Board Oversight (2016M-93)

… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… audit was to assess the Authority’s purchasing procedures for the period January 1, 2014 through June 30, 2015. … during our audit period did not provide adequate guidance for purchases when competitive bidding was not required. Key … Ensure that complete and accurate minutes are kept for all Board proceedings; accept and approve only those …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304

Hudson Housing Authority – Board Oversight (2016M-302)

… period July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … card payments are based on credit card statements. … Hudson Housing Authority Board Oversight 2016M302 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

Village of Fleischmanns – Water Fund (2013M-151)

… the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background … Mayor and four Trustees. The Village’s annual budget for the 2012-13 fiscal year was $953,000, which is funded … fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings The Board did …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151

East Irondequoit Central School District - Financial Management (2019M-28)

… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

State Comptroller DiNapoli Releases School District Audits

… services. However, they did not always seek competition for professional services. Cherry Valley-Springfield Central … County) District officials did not always seek competition for the purchase of goods and services not subject to … procurement policy. Officials did not seek competition for the services procured from five professional service …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0