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Carthage Central School District – Financial Condition (2014M-138)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, assess current reserve levels and take action to reduce current levels to appropriate levels, if overfunded. …

Village of Delhi – Financial Condition (2013M-110)

… to 2012. As of May 31, 2012, the general, water and sewer funds have accumulated significant unexpended surplus funds and have not established formal reserves for future … Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits Village taxpayers. …

Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)

… Mohawk Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of New …

Wyandanch Union Free School District - Budget Review (B22-7-1)

… proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …

Niagara Falls Water Board – Financial Management (2015M-141)

… public benefit corporations which were created in 2002 by a special act of the New York State Legislature. The Water … projects or repairs or to reduce the water and sewer rent rates charged to taxpayers. …

Clifton Park Water Authority – Water Charges (2015M-247)

… June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation that was … of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted …

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and … not ensure that leave accruals were accurate or payments for unused leave and separation payments were authorized and … in 251 employees’ leave balances being credited either for 132 days over what they were entitled to or 2,712 days …

Town of German – Supervisor’s Records and Reports (2023M-54)

… Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date … accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and …

Wyandanch Union Free School District – Budget Review (B25-7-3)

… [read complete report – pdf]   Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …

Beacon City School District - School District Website (S9-19-27)

… documents to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, all … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… period April 1, 2013 through July 9, 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a … The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the … Fair Haven Volunteer Fire Department Inc Financial Activity …

Willsboro Fire District – Financial Controls (2014M-156)

… does not maintain running cash balances in the check book registers, maintain accounting records with cash … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …

Town of Broome – Purchasing and Justice Court (2014M-255)

… making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town officials did not …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

Comptroller DiNapoli Releases Municipal Audits

… , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, budget … any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …

State Comptroller DiNapoli Releases School District Audits

… to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and … board’s claims audit responsibilities. As a result, there is an increased risk that improper or unsupported payments …

State Comptroller DiNapoli Releases Municipal Audits

… announced his office completed audits of the Village of Alfred , City of Batavia , Southern Tier East Regional … is being spent appropriately and effectively." Village of Alfred – Information Technology (Allegany County) Officials … announced his office completed audits of the Village of Alfred City of Batavia Southern Tier East Regional Planning …

Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …

Comptroller DiNapoli Releases School Audits

… audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free … complies with the property tax levy limit set by statute. Orchard Park Central School District – School Bus Procurement … audits of the East Moriches Central School District Orchard Park Central School District Oysterponds Union Free …