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City of Olean – Budget Review (B1-15-2)
… in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Management of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of … Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … Officials did not always ensure students received services in accordance with their IEPs and did not ensure that all … action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andPride 2022
… 1969, when a riot broke out at New York City’s Stonewall Inn and ignited the modern movement for equality for all. … and Executive Director, Harlem Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad Mack Deputy County Clerk of Monroe County Celebrating …
https://www.osc.ny.gov/pride-2022Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified … use. Key Recommendations Provide appropriate information, in a complete and accurate manner, to the Board. Develop, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyDiNapoli Statement on Legislation Restoring Contract Review Authority
… issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the State Comptroller’s review of certain state contracts …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … 7 percent in each fund. Village officials told us they recognized the deficits and planned to raise water …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were not always complete and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Nichols – Financial Condition (2013M-50)
… of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, if there …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… were properly performed and did not ensure the Village payroll was certified, as required by law. The Board did not … reconciles all the bank accounts monthly. Certify the payroll before the checks are processed. Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137City of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of Argyle – Town Clerk and Budgeting (2012M-231)
… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District implemented the … whether the District established policies and procedures to ensure that District property was purchased and disposed … was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s property …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseHarborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening staff, closing staff …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102