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Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is … Supervisor also provided inadequate financial information to the Board, and failed to file the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and appropriated fund balance that was not needed to finance operations. As a result, the district’s … district made two overpayments because employees failed to meet the credit hour or grade level requirements necessary …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… that exceeded the bed reserve day limit. However, because reimbursement rates were the same for both standard and … reserve days. With the changes to the statutes governing reimbursement for bed reserve days in June 2012, the … to 14 days per year for each patient and the nursing home reimbursement rate for bed reserve days are now reduced. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… that student treasurers are adequately accounting for all collections or remitting them to the central treasurers … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Shelter Island Union Free School District –Financial Condition (2014M-132)
… when developing budgets, which caused the District to have operating surpluses totaling approximately $1.2 million … allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… average of $1.1 million or 5 percent. District officials have not effectively managed fund balance and have allowed unrestricted fund balance to exceed the … years by an average of $2.7 million. District officials have allowed reserve balances to accumulate to excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of …
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
… October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed … breach notification policy. … Oysterponds Union Free School District Financial Management Check Signing and …
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)
… adequately supported. In some instances, for students with less than full-time enrollment, School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is … budgets that included the use of surplus fund balance to finance operations in an effort to avoid raising …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… $5.6 million which may impair the District’s ability to continue to provide fire protection and emergency services. Ensure the … complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Board-adopted budgets made it appear the District would have budget deficits requiring fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… [read complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … the duties of the former Clerk-Treasurer (see Village of Addison – Board Oversight (2024M-8) ). The former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0West Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated … fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and operating expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Divorce – En-Con Police Officers Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1822/divorceCity of New Rochelle – Financial Condition (2014M-158)
… the general fund. Instead of cash assets, the other City funds include amounts "due from other funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements are not …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Ordinary Death Benefit – New Career Plan
… payroll, provided your employment has not been terminated by resignation, employer action or any other means while …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit