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Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … $7,500 of non-check bank withdrawals that occurred during our audit period. Key Recommendations Update the Constitution … The purpose of our audit was to evaluate internal controls over the Companys …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-2052015 Financial Condition Report – 2015 Financial Condition Report
… to present the State of New York's Financial Condition Report for the fiscal year ended March 31, 2015. After … resources from financial settlements. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2015-fcrUnified Court System Bulletin No. UCS-94
… Purpose To notify agencies of the new Deduction Code 436, PC Courts … Court Administration, OSC established a new Deduction Code to be used for voluntary participation in a universal life … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemWhitesboro Central School District – Claims Auditing (2016M-115)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $63 million. Key Finding Claims were for appropriate purposes and were adequately supported, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Lake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Southwestern Central School District – Claims Processing (2016M-356)
… for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that we …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … The Centereach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 … through May 31, 2013. Background The Rensselaer County Water Authority, which is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Oneonta City School District – Payroll (2017M-202)
Oneonta City School District Payroll 2017M202
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , … , Mount Vernon IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget … spent appropriately and effectively.” Center Moriches Free Public Library – Budgeting and Cash Receipts (Suffolk …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… operational costs than was necessary by appropriating fund balance to balance the budget. Because realistic budgets were … million were also not approved by the board before the transfer was made. Riverhead Central School District – … policies contained. The board generally did not review bank statements, canceled check images and bank …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of West Hampton Dunes – Financial Operations (2013M-390)
… that these services are obtained at the best possible price. Key Recommendations File annual financial reports with …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… July 1, 2014 through October 31, 2015. Background The Brentwood Union Free School District is located in the Town … Brentwood Union Free School District Fund Balance and Hiring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesWestmoreland Central School District – Financial Condition (2014M-283)
… consistently overestimating expenditures and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund balance totaled almost three times the amount allowed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. Key … revenues for the general fund for 2012-13, 2013-14 or 2014-15. The Board appropriated $154,860 of fund balance in … percent of the 2014-15 budgeted appropriations. The Board and District officials did not develop a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified payrolls. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Lyncourt Union Free School District – Financial Condition (2016M-62)
… through September 30, 2015. Background The Lyncourt Union Free School District is located in the Town of Salina, … Lyncourt Union Free School District Financial Condition 2016M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Oneonta City School District –Financial Condition (2013M-165)
… revenues, the District increased its real property tax levy, cut expenditures by $500,000, and used more than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165