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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
Town of Babylon Financial Condition and Internal Controls Over Selected Town Operations 2013M115
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsState Comptroller DiNapoli Releases School Audits
… , Clarence Central School District , Franklin Square Union Free School District , Greater Amsterdam School District , Greenburgh-Graham Union Free School District , Locust Valley Central School District , Malverne Union Free School District , Putnam Valley Union Free School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on … out of approximately 600 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties … of 369 (16 percent) agricultural, veterans, disability and senior citizen exemptions totaling $2.5 million, on …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsVillage Official Heading to Prison for Stealing More Than $100,000
… in which she pocketed taxpayer funds over a five-year period. As part of her plea agreement, Bailey must pay … village’s real property tax levy during the 2011-12 fiscal year and 66 percent of the levy in 2012-13; Altered village …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… The New York State Common Retirement Fund Fund received a $338 million return from its investment …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… including retail purchases, personal cell phone bills, and groceries. Additionally, Hoffman submitted over $1,000 in …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli Announces $15 Million Investment in Northern Ireland
… has been funded by investment returns. The Fund’s fiscal year ends March 31, 2014. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… and the New York State Police today announced the arrest of the long-time superintendent of the Utica City School District (UCSD) Bruce Karam and the … and a non-school related fundraiser. “The diversion of funds meant to support the education and well-being of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorState Comptroller DiNapoli Releases Municipal Audits
… funds. The company secretary also inappropriately used a company credit card for personal purchases of at least … village’s financial condition. As a result, the village is fiscally stressed. Auditors determined the village’s total … and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Churchville – Financial Management (2025M-128)
… provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Perry Central School District – Financial Management (2017M-118)
… District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. … in the annual budget. Use excess funds in a manner that benefits District taxpayers. Update the reserve plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Required Reporting
… and Tax Cap Compliance Constitutional Tax Limit Foreign Fire Insurance Tax Data Verification (replaces the MA-144) … Reporting Manuals (ARM): County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] …
https://www.osc.ny.gov/local-government/required-reportingSchalmont Central School District – Financial Condition Management (2018M-15)
… fund, close completed projects and transfer any excess funds to the appropriate fund in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a … of a fire protection district located in the Town of Lancaster. The Town paid the Company approximately $1.14 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialSouth Glens Falls Central School District - Fund Balance (2018M-90)
… Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported accurately because encumbrances, … Determine whether the District accurately reported fund balance and other related accounts and whether fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Portville Central School District - Financial Management (2018M-245)
… 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195