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Rensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Monticello Central School District – Budgeting (2014M-97)
… through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, … Monticello Central School District Budgeting 2014M97 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Harpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial … period ending June 30, 2013, District officials planned to use $4.2 million of fund balance to finance District operations; however, they only used $1.27 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Town of Somers – Justice Court (2013M-198)
… approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Bethpage Union Free School District – Leave Accruals (2015M-100)
… November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau … or processing these payouts. At the beginning of each school year, the clerk performed a manual process to carry … Bethpage Union Free School District Leave Accruals 2015M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… to September 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of … were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under … spent on these capital projects. Key Recommendation There is no recommendation for this report. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. … Village of Delhi Financial Condition 2013M110 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Clifton Park Water Authority – Water Charges (2015M-247)
… January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents 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 appropriations for 2015 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Sodus Center Fire Department – Financial Activities (2016M-424)
… 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… July 31, 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate … from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and … reserves had balances totaling more than $15.5 million as of June 30, 2018. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionAnnual Financial Report Filing Deadlines
… of the State Comptroller, Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesDiNapoli Report Highlights Regional Education Trends
… on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local … were in low-wealth districts. By contrast, on Long Island and in the Mid-Hudson Valley region, a majority of … regions were less significant (0.5 percent for Long Island and 0.4 percent for the Mid-Hudson Valley). The …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… stress,” which is the highest category including: East Ramapo Central School District in Rockland County (76.7 points) and Newfield Central School District in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… and state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the … DiNapoli and 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-actAccounts Payable Advisory No. 13
… payments and overpayments; Validation that goods received match goods ordered; Validation that expenditures do not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsFallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New … operates four schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… 5, 2014. Background The Newfield Fire Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed by a 10-member Board of Directors, contracts with … Key Recommendation Ensure that adequate documentation is available for the Auditing Committee and the independent …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financial