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Margaretville 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 Delaware County. The Department is affiliated with the Middletown-Hardenburgh Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
The purpose of our audit was to determine if the Board properly developed budgets including using fund balance and reserves to finance operations for the peri
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBallston Area Recreation Commission – Board Oversight (2015M-269)
… of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Minerva – Payroll and Cash Receipts (2015M-342)
… through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342McGraw Central School District – Fund Balances (2017M-248)
… 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Mount Sinai Union Free School District – Financial Management (2013M-227)
… financial operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $54.6 million. Key Findings … District officials actually used less than $1 million for District operations. As a result, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Indian River Central School District – Financial Condition (2016M-287)
… District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Watervliet City School District – Fiscal Stress (2014M-149)
… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Thousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 … Revise the purchasing policy to include dollar limit thresholds and address the procurement of professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Olean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … within the statutory limit. Develop and formally adopt a comprehensive written policy or plan for establishing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Warsaw Central School District – Financial Management (2016M-278)
… debt principal and interest payments, as statutorily required. Key Recommendations Develop annual budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Churchville-Chili Central School District – Financial Management (2015M-354)
… Background The Churchville-Chili Central School District is located in four towns in Monroe County. The District, … operates six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354City of Elmira – Financial Condition (2017M-90)
… of Audit The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Eldred Central School District – Budget Review (B4-15-3)
… fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in building aid to the State Education Department. The proposed … documentation. Make a provision for repayment of the building aid and continue to monitor the use of unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Corinth Central School District – Financial Condition (2015M-68)
… 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley … Town of Lake Luzerne in Warren County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his guilty plea in November 2015 to the crime of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… New York State Comptroller Thomas P. DiNapoli, Genesee County District Attorney Kevin T. Finnell, and the New York State Police announced the arrest of Shannon Tiede, … stealing nearly $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… plea of John Morabito, former chief of the Border City Hose Company, for theft of $18,772 from the company. “Mr. … “ At a time when funding for our Fire Departments and Hose Companies is so important, restoring the funding, … the community.” Morabito, 71, served as chief of the Hose Company, which is one of two fire companies in the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-more