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Clifton-Fine Central School District – Financial Condition (2017M-297)
… The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an … Each year, the Board appropriated over $1 million more in fund balance than was needed to finance the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297City of Hornell – Information Technology (2017M-293)
… information technology (IT) policies and procedures to address acceptable use, sanitization and disposal and breach … Council should adopt written IT policies and procedures to address acceptable use, sanitization and disposal and breach …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Islip Housing Authority – Cash Disbursements (2017M-167)
… claims but are not independent of the purchasing and check signing functions. While the Director was on leave, the … claims are independent of the purchasing and check signing functions. Develop and adopt a check signature policy …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling … unidentified balance totaling approximately $3,900 in the pension account. Key Recommendations Develop policies and … transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and source of the …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Hancock Fire Department - Financial Operations (2018M-236)
… require more support for collections, such as tickets or receipts. The finance committee should audit the … Treasurer’s records. This could include reviewing deposits or scanning check images and invoices. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialHolland Central School District – Financial Management (2015M-58)
… District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Warsaw – Tax Collection Remittance (P1-24-22)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Edmeston Supervisors Records and Reports 2017M13 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… audit was to determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $68.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, 2012 through … or Town Clerk intact and in a timely manner. Secure all inventory of bags, maintain and review monthly inventory records and perform periodic audits of inventory. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81State Comptroller DiNapoli Statement on 2025 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better financial … New York State Comptroller Thomas P DiNapoli released the following statement on New York City Mayor Eric Adams …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressWells Central School District – Financial Condition Management (2017M-70)
… Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has approximately 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96