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State Comptroller Dinapoli Releases Municipal Audit
… totaling $3,435 were collected and deposited but payments to the clerk-treasurer and reported to the Justice Court Fund only amounted to $3,360. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditVillage of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … are structurally balanced. Update the procurement policy to provide clear guidance for procuring professional services …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… year are approximately $8.4 million, funded primarily with real property taxes and State aid. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsEast Moriches Union Free School District -- Budget Review (B17-7-4)
… fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Lewiston-Porter Central School District – Financial Condition (2014M-202)
… 2012-13 fiscal year. Key Recommendations Reduce reliance on fund balance as a financing source in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the … has control over assets for their life cycle. Implement a policy that requires District officials to conduct annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Court funds were collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls over credit cards and employee …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeCity of Middletown – Payroll and Leave Benefits (2024M-26)
… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings City officials did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26LaGrange Fire District – Board Oversight (2014M-127)
… does not enter into any contract in which an officer or employee has a prohibited interest. Adopt written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… to payment. Document monthly bank reconciliations for all Company bank accounts, and provide a copy of this … records for the amount of funds that are collected at all fund-raising events. … Clyde Fire Company Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Olean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations … Area Recreation Commission is a joint activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269East Irondequoit Central School District - Financial Management (2019M-28)
… surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also maintained 11 proper reserve … the last three fiscal years, District officials could have funded operations and reduced surplus fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28City of Olean Housing Authority – Board Oversight (2016M-93)
… policy. The Authority does not have a written agreement with the brokerage firm that assists the Director in managing … safeguarding investments. Enter into a written agreement with the brokerage firm specifying, among other things, the …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … the significant unaccounted-for water and develop a plan to address the cause(s). The entire Board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mFriendship Central School District –Procurement (2016M-175)
… School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Village of Clayville – Board Oversight (2015M-115)
… December 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Retirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ Equitable Distribution Estimates Unit, NYSLRS will … the divorce action in the estimate request, and submit it to: NYSLRS Equitable Distribution Estimates Unit 110 State …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesOpinion 98-15
… 10, 1998 Daniel Pozin, Esq., Attorney at Law Town of New Castle … Whether the sale of an historic building …
https://www.osc.ny.gov/legal-opinions/opinion-98-15