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Amherst Central School District –Financial Condition (2016M-167)
… Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates … $1.4 million (2.6 percent of 2015-16 appropriations) and did not properly monitor spending during the year. The … improperly used more than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Baldwin Public Library – Payroll (2013M-335)
The purpose of our audit was to determine if the Library had effective internal controls over payroll for the period July 1 2011 through June 30 2013
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Village of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a … were approximately $2 million. Key Findings The Board did not develop a long-term plan that evaluated the sewer or …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Village of Old Westbury – Justice Court (2017M-64)
… of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is governed by an elected five-member Board of Trustees and has approximately 4,670 residents. The Village has an elected Village Justice and two appointed Acting Justices who preside over Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64General Brown Central School District – Financial Condition (2014M-216)
… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, … recent budgets with appropriations of fund balance and reserves while limiting tax increases, resulting in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Upper Jay Fire District – Board Oversight (2023M-24)
… which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid. … status reports. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Tuckahoe Union Free School District – Overtime (2023M-53)
… officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … District officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of … been reduced. Key Recommendations Adopt written policies and procedures that address how and when overtime may be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53X.4 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewFonda-Fultonville Central School District – Reserves Management (2021M-157)
… purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the … Adopt a comprehensive written reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Virgil – Justice Court Operations (2015M-77)
… The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is … the Town Justice Court. The Court has one elected Justice and a Court clerk. The Court reported a total of approximately $69,000 in fines and fees during 2013 and 2014. Key Findings The Justice does …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77Travel Advisory No. 12
… updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageBayport Fire District – Credit Card Use (2016M-394)
… the Board provided adequate oversight of the issuance and use of the District's general purpose credit cards for … District is a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire protection and emergency services to approximately 8,900 residents, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Data Sources – 2021 Financial Condition Report
… State Budget Officers NYC Office of Management and Budget NYS Department of Agriculture and Markets NYS Department of Corrections and Community Supervision NYS Department of …
https://www.osc.ny.gov/reports/finance/2021-fcr/data-sourcesTown of New Lisbon – Financial Oversight (2013M-12)
… The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 residents. The … duties were performed by the Supervisor’s bookkeeper, and the Justice’s clerk without sufficient oversight from the Supervisor and Justice, respectively. The Clerk also performed all …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12South Lewis Central School District – Conflicts of Interest (2021M-3)
… Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests in … were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Minerva Central School District – Financial Condition Management (2020M-60)
… of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund balance that was not used to … operations. Unrestricted fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit, and the District’s last six independent audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60DiNapoli Honors Hispanic Leaders
… New York State Comptroller Thomas P. DiNapoli hosted a reception … Services and the New York State Office of Mental Health to provide bilingual, bicultural behavioral health services. … Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersTown of Washington – Information Technology (2013M-164)
… The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. The 2013 budget for the general fund … disaster recovery plan. Without a proper IT security plan and a disaster recovery plan in place there is an increased …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Town of Vestal – Capital Acquisitions (2013M-78)
… The purpose of our audit was to review the Town’s planning and financing process for capital acquisitions for the period … Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is … five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2013 budget appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… such as Silver Meadows provide jobs and critical tax dollars to local communities, while also delivering … to federal policy are creating financial uncertainty for our farmers." Also today, DiNapoli released a report … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions, and …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farm