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Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… of Audit The purpose of our audit was to assess selected District Financial Operations for the period July 1, 2012 … 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed by the … of Education which comprises seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … accurate. The School’s system of collecting and reporting student data could be improved. Of the 22 students’ files … Key Recommendations Properly bill districts based on each student’s period of enrollment and cease the practice of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… The Supervisor did not maintain adequate accounting records or provide the Board with accurate financial reports. … reports did not agree with bank balances or accounting records for any of the 17 months we reviewed, with … during 2011. The Supervisor’s AUDs did not agree with bank records, resulting in, for example, general fund cash being …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is … has not appointed an internal auditor for the 2012-13 school year. None of the 50 claims we tested, totaling … Gloversville Enlarged City School District Board Oversight and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the … clerks’ financial duties were adequately segregated. While our testing did not disclose material issues, the clerks’ …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and monthly banking transaction reports. The Board did not receive quarterly and annual balance sheets and monthly banking transaction reports, as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did … $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in … of the 2013 budgeted expenditures for the general and highway funds, respectively. The Board accumulated $117,463 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… has approximately 500 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees … do not have procedures for reconciling the water produced by the Village’s water system with the water billed to the … water billed and identify whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Davenport – Financial Operations (2013M-62)
… established adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… in approximately $5,000 in penalties and interest. As a result of the Comptroller’s audit and subsequent … the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized … funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial … 33 active projects including 22 active bonds and 12 PILOT agreements with 21 businesses. Key Findings The … DCIDA did not properly bill, collect and distribute the PILOT amounts for three of seven projects that required that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key … Determine whether the CaledoniaMumford Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101State Comptroller DiNapoli Releases School District Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0VI.I Overview – VI. Budgets
… Transactions entered into SFS, such as vouchers and journal entries, proceed through a budget checking process … The agencies will create, approve and post the Budget Journal to create the Project Child Budget. The “generate … module were implemented. Agencies no longer create budget journal or budget transfer journals using KK_APPROP due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overview