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State Comptroller DiNapoli Releases Municipal Audits
… The former clerk waived fees for 249 certified copies of birth certificates totaling $2,490 without a valid reason. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Housing Authority (WCHA) Executive Director Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine … Pais brazenly diverted funds meant to support seniors and individuals with disabilities to line their own pockets,” … DiNapoli said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli Announces $15 Million Investment in Northern Ireland
… great universities and a highly educated workforce, and we look forward to Crescent supporting a portfolio of Northern …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandComptroller DiNapoli Releases Municipal Audits
… constitution generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town … to spend funds to improve private property. Town of Eden – Real Property Tax Exemptions (Erie County) Auditors reviewed … and/or maintain exemption eligibility. Town of Elba – Real Property Tax Exemptions (Genesee County) Auditors …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials established a sufficient segregation of duties or compensating controls for non-payroll cash …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Schalmont Central School District – Financial Condition Management (2018M-15)
… fiscal year. The general fund’s reported results of operations and fund balance figures were inaccurate due to … to a debt service fund. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the legal limit. Continue to monitor the capital fund, close completed projects and transfer any …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … therefore, none of the appropriated fund balance was used to finance operations. Because of overestimated expenditures, … discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use excess unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mBabylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … District consistently overestimated appropriations, it did not use 94 percent of appropriated fund balance, resulting in … balance that exceeds legal limits. The District did not have proper documentation for the establishment and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Alexander Central School District – Financial Condition (2015M-227)
… totaled approximately $5 million. Three of these reserve funds are overfunded. Key Recommendations Develop realistic … in the annual budget. Use the excess amounts in reserve funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… financial reports to the Board that include balance sheet account balances, detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Thurman – Capital Projects (2016M-431)
… June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … investment program or develop procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. Invest available …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured financial activities were … and reported and funds were safeguarded. Key Findings Department officials did not ensure financial activities were … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, … located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of … not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mNewfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Phelps – Financial Management (2015M-70)
… the District has four reserve funds, the purpose and funding levels of the reserves have not been established. The … budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70