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Wayne Central School District – Financial Management (2012M-229)
… members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are funded primarily with State … exceed the statutory maximum of 4 percent of the ensuing year’s budget. To make it appear that the fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of … Tuckahoe Common School District Purchasing 2013M158 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest … threats to the School's IT system, distribute the plan to all responsible parties and ensure that the plan is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mSkaneateles Central School District – Records and Reports (2015M-154)
… fiscal year were approximately $30 million. Key Findings Business Office staff did not consistently provide monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Weedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Village of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Rapids Fire Company – Credit Cards (2023M-86)
… Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The Assistant provided two … on lands outside the District to a business or businesses with which the former Director appears to have been … conflict of interest. The Assistant was not provided with support for amounts billed or detailed descriptions of …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in … limited to: Developing and implementing a complete system of internal controls governing advance accounts; Proper … Section 115 of the State Finance Law authorizes the establishment of cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… now and into the future. The Governor’s commitment to building the state’s reserves is something I have called for … projections , and the proposed budget includes significant federal aid to support our recovery. The state has the … a more detailed analysis soon.” Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… 1, 2012 through March 12, 2015. Background The Village of Fairport Industrial Development Agency is an independent … retain and expand businesses within the Village of Fairport. The Agency, which was created by State legislation … the Agency as if it is a department of the Village of Fairport Office of Community and Economic Development, which …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Chautauqua – Fiscal Stress (2013M-220)
… The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City … have not implemented adequate controls and restrictions over user access to the financial system. Further, City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors Board and officials properly approved and …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Owego – Shared Services Facility Capital Project (2022M-42)
… whether the Town of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services … $4 million in costs left to complete the Project without a planned funding source and still owed the part-town general … whether the Town of Owego Town Board Board properly planned authorized and monitored the shared services facility …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of interest. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142