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Town of Lockport – Justice Court (2018M-36)
… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2016 through … an accurate monthly accountability to reconcile the Court’s cash assets and outstanding liabilities for any of … Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Rome City School District – Multiyear Planning (2021M-144)
… complete report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established … Determine whether Rome City School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Charter School of Inquiry Elmont Union Free School District Ithaca City School District North Shore Central School District Saugerties Central School District and the Wells Central School District
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… found that school officials did not obtain current proof of residency for all students. Officials also did not provide … information throughout the year regarding the amount of tuition anticipated and received. Charlotte Valley Central … claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsOpinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem basis …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases Municipal Audits
… fund balance in the general town-wide fund by the end of 2024. The board also did not adopt a written multiyear … end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it … comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsShareholders Cheer Lowe's New Green Energy Initiatives
… Following requests from its shareholders, home improvement superstore Lowe's … nonprofit organization Ceres. "We welcome the announcement from Lowe's as it is a step in the right direction and we … Following requests from its shareholders home improvement superstore Lowes …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesComptroller DiNapoli Releases Municipal Audits
… and the remaining one was granted even though the 10-year exemption term had expired in 2013. The Assessor also did not grant an exemption credit totaling $2,168 in assessed value on one … and monitor the budgets for the general, water and sewer funds. As a result, total fund balance decreased …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New York State’s Safe Schools … plans, codes of conduct, and emergency response plans for each school as appropriate. In conjunction with the New …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District moneys for the period January 1, 2012, … The purpose of our audit was to determine if the District established adequate controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsVillage of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … establish adequate procedures to monitor the court clerk’s duties or review her work. The court clerk performed … 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-1602018 Annual Audit
… Benefits, the Second Injury Fund, and the Fund for Reopened Cases. From January through March 2018, the Board … the 2017 annual report to the Board. Continue to work with this Office to identify areas of improvement to streamline …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTown of Newfield – Selected Financial Activities (2013M-2)
… of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background … The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is … financial responsibilities of his office. The 2012 accounting records were in disarray and the 2011 accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. … Falls Housing Authority CompensationRelated Payments to the Executive Director 2012M199 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188