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West Genesee Central School District - Capital Assets (2023M-128)
… in the inventory records and 38 of these assets that cost over $176,000 were also not tagged as District … 27 assets could not be located including 18 with a total cost of $50,905 and nine with no documented cost, and 45 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… accounted for and deposited timely. Also, the School’s cash receipts policy was inadequate and officials did not … and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or … reports did not accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… Determine whether the Town of Lancaster Town Supervisor Supervisor adequately performed his financial …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Purpose of Audit The purpose of our audit was to determine whether … distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners … consists of five elected members. The District’s general fund budget totaled $46,100 for the 2013 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Cuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited … Key Findings The Board did not provide adequate oversight of the District’s financial operations or properly audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Kendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require District officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Authority security. The Treasurer did not review the debit card statements and receipts. Key Recommendations Compare … Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
HadleyLuzerne Joint Youth Commission Governance and Cash Receipts 2016M262
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mWilliamsville Central School District – Financial Management (2016M-274)
… District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Sag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period … 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the … benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds for this purpose and District officials could not provide documentation for the establishment of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the … the fiscal year ending May 31, 2014, the amount increased to $560,359. The Board did not adopt budgets which contained …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressOrdinary Death Benefit – State Police Plan
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The ordinary … credit since last joining PFRS, and your death occurs: While you are on the payroll; While you are on an authorized …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases State Audits
… $500,115. Office of Court Administration, Reporting on Foreclosure of Real Property Funds - Kings County (2013-S-2) … referees did not always properly report and account for foreclosure funds. A review of 10 of 35 foreclosures with …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of … million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – Bidding and Treasurer’s … Galen Town of Huron Town of Inlet Village of Johnson City Lake Ronkonkoma Fire District Town of Louisville Town of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0