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Higher Education – 2023 Financial Condition Report

… academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and … In academic year 202223 New York State public and private higher education institutions enrolled 777838 fulltime and …

https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education

State Comptroller DiNapoli Releases School Audits

… it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits

Greene County Industrial Development Agency – Management Practices (2013M-95)

… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … agreements related to the construction and renovation of a ski facility; a lease and PILOT agreement relating to the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-management

Endwell Fire District – Controls Over Financial Operations (2013M-277)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial … from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, which … volunteer incentive gifts, meals and travel expenses for mutual aid. The payroll vendor has access to a District bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… with no oversight. The Board did not review the bank statements or the bank reconciliations. Further, the former Treasurer did not maintain accurate financial records. The Board did not audit and approve claims prior to … provide for an audit of the former Treasurer’s financial records for the fiscal years ended February 28, 2011 and …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)

… 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a … of 1,160 residents. The Town contained the Village of Edwards through our audit period. The Village was dissolved … Town of Edwards Internal Controls Over Selected Financial Operations …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of Hoosick … budgeted appropriations for 2012-13 are approximately $3.2 million. Key Findings The Board has not adopted policies … that the Board conducted an audit of claims. Although fuel consumption records were kept for specific vehicles, …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… were audited and approved by the Board. The Board did not take sufficient action to ensure the sale of unneeded … bank reconciliations. Audit all claims prior to payment. Take appropriate steps to obtain the best price or the most …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)

… Purpose of Audit The purpose of our audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located … a financial and/or capital plan or establish reserves to ensure unexpended surplus funds are used as intended. …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253

Charlotte Valley Central School District – Financial Condition (2013M-232)

… The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie … period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also included …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232

Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

Village of Smyrna ClerkTreasurers Duties 2013M114

https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… cash receipts from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. … Cash Receipts from Recreational Activities and Information Technology 2013M63 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)

… audit was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through … Key Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. We reviewed 59 vouchers totaling $93,038 for inmate healthcare services and found discrepancies with 18 …

https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123

City of Ogdensburg – Budget Review (B3-16-20)

… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …

https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20