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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. … funding levels. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Charter School of Rochester (School) officials ensured network and financial software access controls were adequate. … Key Findings School officials did not ensure that network and financial software access controls were adequate. … we found that: Fourteen percent or 10 of the School’s network user accounts were not needed. Unneeded network user …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… report – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollTown of Tioga – Long-Term Planning (2022M-181)
… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
audit BOCES Ontario Seneca Yates Cayuga Wayne
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetBrocton Central School District – Claims Audit (2023M-15)
… may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … guidance to perform her duties, we may not have found that of the 184 claims we reviewed totaling $1 . 9 million, 100 … claims complied with the District’s procurement policy. 28 of the claims totaling approximately $66,000 also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town … protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to … $1.13 million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … years. The debt service fund and most reserve funds are not being used, and the repair, retirement, insurance and tax … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not properly … Determine whether the Town of Gilboa Town Assessor Chair Assessor properly administered select real …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Seneca County – Water and Sewer Operations (2017M-4)
… purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 through … appropriations for 2016 were $571,784 and the combined sewer districts’ appropriations were $650,025. Key Findings … governing the financial operations of the water and sewer districts. Formal written agreements had lapsed or no …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
Spencer Volunteer Fire Company Apparent Misappropriation of Funds 2015M114
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial … that were reasonably equivalent. District officials did not consistently adhere to bidding or competitive offering requirements when purchases exceeded the statutory bidding threshold. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll … authorization from the entire Board. The District did not provide documentation showing Board approval for the 2013 … was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Background The Margaretville Volunteer Fire Department is a volunteer organization located in the Town of Middletown in … to the District. The Department’s officers include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsAnnual Financial Report Filing Deadlines
… Population 5,000 - 19,999 90 days after fiscal year end 30-day extension possible. Written request must be received by … Towns: Population < 5,000 60 days after fiscal year end 60-day extension possible. Written request must be received by …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesOpinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the state’s … state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-act