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Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22The Academy Charter School – Board Oversight (2014M-295)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Hendrick Hudson Central School District – Financial Condition (2013M-241)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Moriches Union Free School District – Budget Review (B7-14-3)
… The District’s proposed budget complies with the property tax levy limit set by statute Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the … estimates for revenues and expenditures. Develop a plan to eliminate the fund balance deficits in the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381East Moriches Union Free School District – Budget Review (B7-13-3)
… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendation There are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… bylaws state that the Treasurer is responsible for all financial activity, they do not detail the Department’s … controls in the Department’s bylaws to help ensure that all cash receipts − including fundraising receipts − are … controls in the Department’s bylaws to help ensure that all cash disbursements are approved prior to payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Town of Lincoln – Financial Management (2013M-245)
… funds in the general fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This … in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The Board also did … Adopt a fund balance policy that addresses the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … in Fulton County and has a population of approximately 2,670. The Town is governed by a five-member Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsState Comptroller DiNapoli Releases Municipal & School Audits
… and reliable collections were not always maintained, there is an increased risk of city collections being lost, misused … policy and invested $35,000 in an investment account that is not statutorily authorized. The board re-adopted its … monitor non-payroll disbursements. As a result, there is an increased risk that errors or inappropriate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cambridge Central School District , East Quogue Union … and the Randolph Central School District. “In an era of limited resources and increased accountability, it’s … to capture start/end times and hours worked. Because of these deficiencies, district officials do not have …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsMontgomery County – Financial Condition (2013M-234)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … 50,000 residents. The County Board of Supervisors is the legislative body responsible for managing County … in 2012, and the County’s contingency appropriation is not adequate for current financial conditions. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234State Agencies Bulletin No. 1314
… contribution rate based on the employee’s annual wage. No agency action will be necessary. NYS Teachers Retirement … Retirement System (7Z) Agencies should refer to Bulletin No. 1313 for information regarding the Tier 6 contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changesFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through … is comprised of all volunteer firefighters from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… they have a fiscal year of July 1). If a final agreement is not reached, lawmakers can pass a budget extender, which is a temporary solution to ensure that state workers on the … salary payments to legislators after March 31 if a budget is not in place. Lawmakers will not get paid until a final …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsComptroller DiNapoli Releases School Audits
… governing the establishment and use of its reserve funds. Auditors found four of the five reserve funds in the district were not formally established. Also, …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1164
… Fee increase and retro adjustments should be directed to John Telisky at the NYSCOPBA Office at 518-427-1551 ext. 240. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationSherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process … The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243