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Margaretville Central School District – Fund Balance (2015M-55)

… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … with approximately 380 students. The District is governed by an elected five-member Board of Education. The District’s … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

Holland Central School District – Financial Management (2015M-58)

… the District’s financial management for the period July 1, 2009 through February 3, 2015. Background The Holland … Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

Town of Greene – Budget Practices (2016M-409)

… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409

Town of Thurman – Capital Projects (2016M-431)

… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control

… gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-control

Town of Dayton – Financial Condition (2013M-90)

… The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … five-member Town Board comprised of the Town Supervisor and four council members. Budgeted appropriations for the … As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

Town of Louisville – Water User Charges (2015M-44)

… to customer accounts. Three users have administrative rights in the computerized water billing system which allow … adequate segregation is not practical. Review user access rights and ensure that individuals are assigned only those rights needed to perform their job duties. Review and approve …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Village of Spring Valley – Financial Activities and Information Technology (2012M-180)

Village of Spring Valley Financial Activities and Information Technology 2012M180

https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180

Town of Caneadea – Fund Balance Management (2020M-145)

… Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Town of Greene – Justice Court Operations (2021M-95)

… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Bainbridge – Financial Operations (2014M-227)

… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Town of Freedom – Financial Management (2021M-191)

… underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three years to …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… funds and to examine internal controls over the Town’s Justice Court’s financial activity for the period January 1, … governed by an elected five-member Town Board, operates a Justice Court with two elected Justices. Budgeted … fund expenditures in accordance with State law. One Justice did not perform bank reconciliations or month-end …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Town of Russia – Financial Management (2014M-212)

… 31, 2013. Background The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is governed by an elected five-member Town Board which is responsible for … affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Putnam Central School District – Fund Balance Management (2020M-27)

… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … financial plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Town of Brant – Justice Court (2014M-180)

… Purpose of Audit The purpose of our audit was to review the Justices’ records and reports … 1, 2012 through April 25, 2014. Background The Town of Brant is located in Erie County and is governed by an … The purpose of our audit was to review the Justices records and reports …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… be made in his name to: Hospice Care Network, 99 Sunnyside Blvd. Woodbury, NY 11797. As we experienced during dad's last …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli

Beacon City School District – Information Technology (2023M-143)

… additional entry points into a network and, if accessed by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143