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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… providers through a competitive process and did not have written contracts with all providers. The Board Chair … and implement controls to ensure that the District does not enter into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCircleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process … were significant information technology weaknesses due to the use of shared usernames and passwords at the window terminals as well as the ability to overwrite transactions within the financial accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Motor Vehicles (DMV): Motor … regional offices are also at increased risk because they have devised systems to informally hold supplies of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Police Property Room Inventory (2014-MS-4)
… audit was to determine whether law enforcement agencies have established appropriate controls over property room …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … Court is not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We found … Key Recommendations Report and remit all excess money to the JCF until documentation is presented as to where the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… taxes by 16.5 percent. The budgeted RPT of $22,382,352 does not include an additional $825,000 that was levied, …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationKing Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … written price quotations when making purchase decisions. For example, School officials spent $11,346 on computers but … purchasing policy to provide detailed guidance for School officials and employees. Ensure that School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … kindergarten through first grade and then pays tuition for its students to attend one of four other school … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Fund Financial Data – 2023 Financial Condition Report
… resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not … funds that normally would be reported in the General Fund have been pledged or dedicated to other funds for repayment …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Conesus – Justice Court (2013M-140)
… database system. The Justices did not ensure that all money received was deposited and recorded in a timely manner, … financial records, no one can be certain that all Court money was accurately reported and accounted for. Key … and that any differences are resolved. Ensure that all money is deposited in a timely manner, as required, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Village of Parish – Board Oversight (2012M-240)
… inappropriately paid in advance of Board audit. Although we did not identify any instances where goods and services …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comptroller DiNapoli Releases Municipal Audits
… bills, they typically do so after the payments have already been made, and their approval is not documented … claims to be paid before its meetings after approval by any three commissioners. The board needs to improve controls …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Italian Heritage Month Reception
… Month by honoring prominent members of the Italian-American community. In addition to this year's honorees, we … Tamburri, Ph.D., Dean of the John D. Calandra Italian American Institute (Queens College/CUNY), for reflections on …
https://www.osc.ny.gov/events/italian-heritage-month-receptionDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… the economy recovers from the pandemic, local governments have seen some revenues rebound and have benefited from one-time federal financial assistance. At …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Capital – 2022 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $3 billion (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Housing, up by …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Chenango County) The district is serving nutritious meals to its students and the meals are being prepared … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… York State Comptroller Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s … scoring for all local governments and school districts in New York. “Since implementing the system last year, we …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities