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Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the period January 1, … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Argyle – Town Clerk and Budgeting (2012M-231)
… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the … Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… Year 2008-09 and Multi-Year Financial Plan Mid-Year Update to the Approved Budget and Multi-Year Financial Plans Mid-Year Update to the Approved Budget for Fiscal Year 2020-21 and Multi-Year … through 2023-24 (As of September 30, 2020) Mid-Year Update to the Approved Budget for Fiscal Year 2019-20 and Multi-Year …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansNew York’s Economy and Finances in the COVID-19 Era
… of New York State small businesses received assistance in recent months through the federal government’s Paycheck … survey data for the week ending June 27. $38.2 billion in PPP loans were approved for New York applicants through … provide guidance to lenders about prioritizing borrowers in underserved and rural markets, those borrowers, including …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Comptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Halts $24 Million in Suspicious Tax Refunds
… DiNapoli's office audited and approved 4.8 million state refund requests totaling $4.3 billion. Another 346,000 … “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My office works diligently … Refunds Stopped 7,482 $24,084,265 The Comptroller issued a separate report summarizing the results of his office’s …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance … National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program for Children 10.565 Commodity Supplemental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … 2012. Background Aspire provides a wide range of services to children with disabilities from birth through age 21, … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… 13, 2014. Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben … process. While Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail … are approved prior to payment and supporting documentation is properly maintained. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the … Due to the lack of the use of sequential receipts there is no guarantee that all payments for building permits and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s procedures over solid waste and … is an independent public benefit corporation established to plan, develop and construct solid waste management facilities and to contract with Franklin County, other municipalities, state …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andGouverneur Central School District – Financial Management (2016M-351)
… 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the … operates three schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Town of Dunkirk – Justice Court (2013M-106)
… internal controls over the Court’s financial operations for the period January 1, 2012, through March 15, 2013. … Key Recommendations Prepare an accountability analysis for all moneys held by the Court on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 … Ensure that the Department’s computerized financial system is updated to prevent the modification and deletion of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School … overpaid by $11,083 at retirement for 17.5 vacation days to which he was not entitled and a former employee was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4School Districts’ Energy Performance Contracts (2013-MR-1)
… State aid received to help finance the acquisition and installation of the capital equipment and assets used in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013m