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Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the … June 14, 2013. Background The Endwell Fire District is a district corporation of the State, distinct and separate … taxes. Key Findings The Board did not ensure that all disbursements were for proper purposes. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. … and one elected student trustee. Budgeted appropriations for the 2014-15 fiscal year were $112 million. Key Findings … were one. The President assumed the Board’s responsibility for establishing salaries and authorizing benefits for senior …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January 1, … to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123DiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… 2015, a jump of $21 million over the same period in 2014, New York State Comptroller Thomas P. DiNapoli announced today. … spending in the first six months of 2015. DiNapoli’s office routinely issues reports on ways to improve the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015County of Rockland – Budget Review (B6-15-21)
… college costs, but this amount may not be collected. Estimate savings of $2.5 million from employee participation … proposed budget has underestimated the minimum required pension expenditure by $500,000. The County’s proposed 2015 … savings are not achieved. Increase the appropriation for pension expenditures. Pass a local law overriding the tax …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of Ogdensburg – Budget Review (B3-16-20)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance. There is no statutory authority for the City to borrow for operating expenses, as offered in one … 97.5 percent of its constitutional tax limit. Prior to the completion of our review, the City Council adopted a …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… and/or accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts … plan or establish reserves to ensure unexpended surplus funds are used as intended. Prior to May 2012, the Highway … daily from the new computerized fuel system and did not compare a perpetual inventory record to physical inventories …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … oversight of her work; did not require the Clerk-Treasurer to provide monthly financial reports for monitoring the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre … someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation center …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … of the former Treasurer’s financial records for the fiscal years ended February 28, 2011 and February 28, 2012. The …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the Village’s purchasing and … for purchases and public works contracts subject to its competitive bidding requirements. However, the … the number of quotes or request for proposals (RFPs) to be obtained for purchases that were not subject to …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… financial software functions enabling them to record and change information, and prepare and print checks. The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011, … The Village of Herrings is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Franklin County District Attorney Craig Carriero and the New York State Police announced that Bridget Brown, former … to Franklin County District Attorney Carriero and the New York State Police for their partnership in fighting … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairCity of North Tonawanda – Financial Operations (2012M-203)
… was to review the City’s oversight of its volunteer fire companies and the City’s purchasing process for the period … because none of the fire companies provided the City with advance notice of these events, as required by law. These … of their statutory obligation to provide the Council with advance written notice of their fundraising activities. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … did not appropriately manage the district's fund balance to ensure financial stability. Total fund balance has … (33 percent), from $14.3 million as of June 30, 2013 to $9.6 million as of June 30, 2016. Approximately 85 percent …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact … year, the School paid the Foundation a fee of $32,218 to become a member of the charter school network and receive … that clearly defined what activities it will engage in to achieve the stated goals and objectives. Also, the compact …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mHigher Education – 2023 Financial Condition Report
… any remaining tuition expenses at SUNY or CUNY after other federal and state grants and scholarships have been applied. …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education