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South Lewis Central School District – Financial Condition (2016M-83)
… The South Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, … Ensure that the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term … plans for the use of excess unassigned fund balance in the general fund in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83City of Albany – Payroll (2015M-110)
… 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … BOCES is located in Tompkins County and is an association of nine component school districts. Governed by a nine-member … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceMonticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… made to property owners. Heads of household in the Family Self-Sufficiency (FSS) did not certify that their … is signed by the head of household certifying their family has not received welfare assistance within the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Village of Fort Ann – Financial Condition (2014M-197)
… 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Cayuga Heights – Board Oversight (2014M-292)
… policy is outdated and the current process does not comply with the procedures outlined in the policy. Key … the requirements of State law and monitor for compliance with the policy as part of the audit and approval process for vouchers. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292State Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditPoughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… should be made to unrestricted fund balance as allowed by law, or to other reserves per statutes. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Pierrepont – Fiscal Stress (2014M-314)
… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated fund deficits. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Great Valley – Town Clerk (2014M-29)
… 1 through December 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities for the period January … Champlain Joint Youth Program Oversight of Financial Activities 2017M21 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Wayne County – Financial Management (2012M-249)
… audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, … Wayne County Financial Management 2012M249 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency … P DiNapoli today announced his office completed audits of the Allegany Engine Company Columbia County and the Town …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… language, the School does not have a firm agreement detailing what services are included. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mPutnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Yates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Roxbury Central School District – Financial Condition (2013M-207)
… is developed. Review all reserve balances and determine if the amounts reserved are necessary and reasonable, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207