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Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… in Saratoga County. The Authority, which is governed by an appointed five-member Board of Directors, was established by the State Legislature to serve residents and commercial entities …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Campbell-Savona Central School District - Budget Review (B2-15-10)
… Consider decreasing real property taxes by using reserve funds to finance operations as appropriate. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Schuyler Lake Fire District – Financial Activities (2022M-191)
… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… of Manheim in Herkimer County. The District is governed by the Board of Education which comprises seven elected … million, funded primarily with real property taxes and State aid. Key Finding The District established adequate … and written procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … budget complies with the property tax levy limit set by statute. Key Recommendation When adopting the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Fabius-Pompey Central School District – Budget Review (B3-14-5)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters approve the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Fabius-Pompey Central School District – Budget Review (B3-13-5)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … includes a tax levy that is over the statutory limit by $58,246. Key Recommendation Be mindful of the legal … increase to no more than the tax levy limit as permitted by law, unless 60 percent of District voters approve the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… The Authority, which was established in 1963 pursuant to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… for the Library’s collection and disbursement of donated funds. The Treasurer has not maintained a detailed accounting … internal controls over the collection and use of donated funds. Ensure that receipts of donations are recorded with …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mGlenham Fire District – Cash Disbursements (2016M-380)
… of our audit was to determine if claims were supported by adequate documentation, for appropriate purposes and … The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… U-Crest Fire District #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. … travel expenditures, which exceeds the per diem rates set by the federal General Services Administration (GSA). Of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Village of Hempstead – Budget Review (B7-13-13)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Springfield – Accounting Records and Reports (2020M-175)
… with the necessary financial reports and information to properly oversee Town finances. During our audit period, … software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known … the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Saranac Central School District - School District Website (S9-19-30)
… ] Audit Objective Determine whether the Saranac Central School District (District) used its resources to maintain a … to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report corrective … corrective action. Appendix C includes our comments on issues District officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Central Square Central School District - School District Website (S9-19-29)
… did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective action … property tax report card. Should enhance transparency by: Posting all audit reports, CAPs and comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Town of Deerpark – Budget Review (B6-14-17)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… document (AUD), were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-682022 Black History Month Celebration
… Month, Comptroller DiNapoli hosted a fireside chat with Jennifer Jones Austin, CEO and Executive Director of the … equality, opportunity, and justice. 2022 Honorees Jennifer Jones Austin CEO & Executive Director Federation …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330