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Town of Cobleskill – Budgeting (2023M-138)
… developed realistic budgets. Key Findings The Board did not develop realistic budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and … the Board planned to use to fund projected deficits was not used and unrestricted fund balances increased to levels …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Greenville Fire District #1 – Board Oversight (2014M-376)
… financial operations for the period January 1, 2013 through July 10, 2014. Background The Greenville Fire … distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected … 2014 totaled $317,350. Key Findings District budgets did not include detailed estimates of revenues and did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which … maintain ledgers. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCleveland Hill Union Free School District – Financial Management (2017M-235)
… financial management practices for the period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, … 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population … City of Glen Cove Financial Condition Claims Processing and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased in … Recommendations Request the appropriate price lists from vendors when purchasing vehicles on State contract and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHoosic Valley Central School District – Financial Management (2014M-6)
… financial operations for the period July 1, 2011 through August 31, 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer … Municipal Law. The District’s long-term financial plan was not adequate because it did not include appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Village of Old Westbury – Justice Court (2017M-64)
… Court’s financial operations for the period June 1, 2015 through September 30, 2016. Background The Village of Old … over Court operations. Key Findings The Justices did not perform bank reconciliations or accountability analyses … bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s account. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Cortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fallsburg Central School District – Financial Condition (2014M-33)
… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Brighton Memorial Library – Board Oversight (2015M-116)
… of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through … February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Middle Country Public Library – Treasurer (2015M-291)
… Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background The Middle Country Public … or independent contractor is unclear. The Board does not require the Treasurer to take an oath of office, and the … of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating revenues and … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… of fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … in the town-wide and town-outside-village operating funds and adopt structurally balanced budgets with less …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… general fund totaling at least $41,506 to fund operations through year-end. Although the Board has not developed a formal written fund balance and reserve … Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… corporate policies or practices that may run contrary to best practices or pose potential risks to the Fund, and … Community Bankshares to consider diversity inclusive of sex, race, ethnicity, age, gender identity, gender expression … companies accountable. The Fund believes its interests are best served by directors who demonstrate a commitment to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionOpinion 88-51
… and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51