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Village of Sinclairville – Water Operations (2014M-362)
… Board of Trustees. For the 2014-15 fiscal year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases Municipal Audits
… Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsPersonal Income Tax Refunds
… with applicable New York State tax laws and regulations. We examined refunds processed during the calendar year … to audit by the State Comptroller prior to payment. We selected Department-approved refunds for examination using … refunds totaling over $8.6 billion. From this population, we examined 31,978 refunds totaling almost $516.5 million for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsChautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. … Determine whether Chautauqua …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… operations to determine whether there were opportunities for cost savings for the period July 1, 2010, through June 5, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2010-11 and the 2011-12 fiscal years were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… were approximately $27 million, funded primarily with real property taxes. During our audit period, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Newfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Hammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund operations. From …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… argued against poor fiscal choices. He soundly managed the state's public pension fund and wisely argued against New York's heavy debt load. He achieved a great many things in …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… may include, but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… facilitate the SFS functionality that prevents the payment of duplicate invoices. When an agency enters a duplicate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 through September 11, 2014. … Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, controls are adequate to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed by a 10-member Board of Directors, … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Skaneateles Central School District - Online Banking (2019M-2)
… [read complete report - pdf] Audit Objective Determine whether District … adequately segregated the duties of employees responsible for online banking transactions and adequately established … online banking policy to clearly describe the procedures for authorizing and processing transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2