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Weedsport Central School District – Financial Management (2016M-94)
… have not formally analyzed the balances in reserve funds to determine if the amounts are appropriate for the … factors that could affect the plans. Analyze reserve funds to ensure balances are best aligned with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary … projected migrant spending , will be used to close the FY 2025 budget gap. “Despite these positive developments, the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetVillage of Islandia – Overtime (2023M-121)
… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … 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, respectively. The …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Rapids Fire Company – Credit Cards (2023M-86)
… Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company … the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not …
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)
… of the 2011 budget and a Board member provided a third version. All three versions were different and no one was …
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)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January … The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The Town is governed … Town of Summerhill Fund Balance and Budget Monitoring 2013M27 …
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 … verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that … a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically verify the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… an executive budget proposal at a critical moment in our state’s history. As we continue our recovery we are …
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)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
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)
… a comprehensive multiyear financial plan to adequately address the Town’s operational and capital needs. Key …
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)
… financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located …
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)
… financial condition, the recording of financial activity, and the information technology environment for the period … The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … fund budget for 2012 was approximately $86.3 million, and for 2013 was $81.4 million. Key Findings The City has had …
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)
… were not met. We also found: Required Annual Financial Disclosure Statements that are meant to help identify … $75,039, and to the school district and library, $300,875. Tax exemptions disclosed in audited financial statements were … to each ATJ based on the amount of real property tax that should be paid to that jurisdiction. Although GCIDA …
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)
… only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of … that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation … benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… that each financial system user is assigned only one username and password and has not designated someone … that each financial system user is assigned only one username and password and designate someone independent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
Uniondale Fire District Firehouse Hall Rentals and Questionable Board Practices 2013M244
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board