Search
Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 through … Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave reports. We compared the … Aloma D Johnson Charter School Leave Accruals 2017M218 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Retirement System Membership – Forest Rangers Plan
… you must complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of Environmental …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … 1, 2016 through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is … paid for employee benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Village of Wurtsboro – Financial Operations (2017M-71)
… fund. Segregate the Clerk-Treasurer’s cash receipt and disbursement duties or provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Lake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections … Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in … Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were adequate to ensure that financial activity was properly recorded and … protection services. Key Findings The Department’s bylaws do not specifically detail the Board’s responsibilities and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Comptroller DiNapoli Releases Municipal Audits
… supported and for legitimate purposes. Town of Livonia – Justice Court (Livingston County) The town justices did not require … did not routinely submit monthly reports to the state Justice Court Fund. Seymour Public Library District – …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAmherst Central School District –Financial Condition (2016M-167)
… School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Pelham – Information Technology (2016M-410)
… in the Town of Pelham in Westchester County and has a population of approximately 6,900. The Village is governed by an elected seven-member Board of Trustees. Budgeted … acceptable use policy. The Village has not adopted a breach notification policy. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 … Town of Erin Town Clerk and Justice Operations 2016M315 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … which is governed by an elected five-member Board of Education, operates three buildings with approximately 650 … or increases in property taxes and monitoring the use of unassigned fund balance. Consider cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in … seven-member Board of Education, operates three schools with approximately 1,550 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Lindenhurst Union Free School District – Collections (2024M-24)
… Employees made 25 deposits totaling $29,639 between 11 and 26 days after District programs recorded receipts on a … to the Board in a timely manner. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24PUC Achieve Charter School – Board Oversight (2016M-316)
… of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period July 1, … Recommendations Actively monitor the School’s financial condition and develop a plan to improve its current condition. Actively monitor the adopted budget and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316