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North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for … were for appropriate Company purposes or supported. Of the $3.6 million in disbursements made during the two-year … for inappropriate purchases and/or not supported. Examples of inappropriate purchases and unsupported disbursements: …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Village of Gowanda – Procurement (2013M-175)
… The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… to address them while also recognizing the importance of achieving and maintaining long-term structural budget … as support for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are … unforeseen events. “ State revenue is running well ahead of projections , and the proposed budget includes significant …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalWeedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Software Management (2015-MR-3)
… of the software they own, how it us used and how best to track user rights to ensure licensing compliance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3DiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… a reasonable settlement so we can avoid the costly impact of a strike and the millions of dollars in lost economic activity.” The Comptroller’s … office regularly examines and reports on the finances of the Metropolitan Transportation Authority and its …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately $41,500 and … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… District expenses. The District did not select all professional service providers through a competitive process … interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue … and enter into written contractual agreements with professional service providers. Establish and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsOpinion 98-14
… to be appropriated and to be raised by real property taxes for townwide purposes; and (2) the amounts proposed to be appropriated and to be raised by real property taxes for town outside village purposes. Article 8 of the Town Law … of revenues and expenditures of the administrative unit for the ensuing fiscal year. Estimates must be submitted in …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Delaware-Chenango-Madison-Otsego Board of … combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Davenport – Financial Operations (2013M-62)
… financial operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. … Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We identified discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… controls over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Government-Wide Financial Data – 2022 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataPerformance Based Bus Safety Program
… than 10 percent is rated as Preferred, and each of its buses should receive one full comprehensive inspection and … between 10 and 25 percent is rated as Acceptable, and its buses continue to receive two comprehensive inspections … is 25 percent or more are rated as Unacceptable, and their buses receive two comprehensive inspections each year as well …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programGovernment-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataTown of Ellicott – Justice Court (2015M-111)
… of our audit was to examine the Court’s financial activity for the period January 1, 2011 through April 21, 2015. … of our audit was to examine the Courts financial activity for the period January 1 2011 through April 21 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… counties effectively monitored service provider agreements for the period January 1 through December 31, 2013. … Department of Social Services (Department) is responsible for providing temporary help to eligible individuals and … individuals and families. Department personnel responsible for monitoring contracts (Managers) must ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1