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

… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of …

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

… surplus fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 …

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)

… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner .  As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … fund revenues and $57,000 of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. …

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

… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … year during which the municipality or school district is authorized to issue the deficit obligations, and for each … limit because it includes a tax levy of $23,336,380, which is within the limits established by law. Key Recommendations …

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)

… provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne …

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

… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …

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 …