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South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Village of Dering Harbor – Board Oversight (2020M-29)
… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and … general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy … disagreed with one of our findings but indicated they have taken or plan to take corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Bolivar-Richburg Central School District - Financial Management (2019M-17)
… appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Eaton No. 1 Fire District – Board Oversight (2024M-4)
Determine whether the Eaton No 1 Fire District District officials adequately monitored financial activity and ensured appropriate records and reports were maintained
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Vestal – Capital Acquisitions (2013M-78)
… were $24.5 million. Key Findings Town officials did not always properly plan and finance the acquisition of capital assets and projects. The Board did not have a formal multiyear capital plan or a long-term financing … methods of financing to fund acquisitions, such as pay-as-you-go and use of reserve funds. Ensure that the long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… and December 31, 2021, the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Waterford – Board Oversight (2022M-70)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Establish compensating controls to address the lack of …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Lindenhurst Union Free School District – Collections (2024M-24)
… and reported. As a result, there was an increased risk of improper accounting of and potential theft of collections without detection. We reviewed $311,876 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Opinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe … based on reliable factual studies or statistics ( NY Tel. , supra ; Jewish Reconstructionist v Inc. Village of …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… address health and safety issues at each of the facilities it operates or oversees. New York City Department of Finance: …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Schuyler …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and did not perform an annual audit of the clerk’s records and reports. City of Yonkers – Information Technology …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… and assistant Court clerk are adequately segregated. Where it is not practical to segregate duties, the Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … property tax collections within required timeframes or in a timely manner; remit real property tax collections … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Sinclairville – Water Operations (2014M-362)
… and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ accounts. … policies for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Mandatory Service Credit Purchase Payments – Enhanced Reporting
… service after a member’s date of membership for which no (or insufficient) contributions were made. If the member is in … Revenue Code. Mandatory purchases of ERS service on or after July 1, 1989, and PFRS service on or after October 1, 2013, are covered under Section 414(h). …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsTown of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings … and provides appropriate transparency through the budget process. Such uses could include, but are not limited …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Fund Financial Data – 2021 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund have been pledged or dedicated to other …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataCooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65