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City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the … records. As a result, errors and irregularities in the City’s financial operations may not be detected. Key … city audit amsterdam treasurer collections …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board … of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityClyde Fire Company – Controls Over Financial Activity (2015M-072)
… 2014, the Company’s revenues were approximately $110,500 and its disbursements totaled $95,000. Key Findings While the … bank reconciliations for the general checking account and other bank accounts. The Treasurer and other individuals who collected moneys did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board … budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Lancaster Central School District – Financial Condition (2016M-101)
Lancaster Central School District Financial Condition 2016M101
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Brushton-Moira Central School District – Financial Condition (2015M-340)
… The District, which operates one school with approximately 800 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… January 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 of … Public Authorities Law. The Authority, which operates the Utica Memorial Auditorium, is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Clifton Park Water Authority – Water Charges (2015M-247)
… audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation … Law to acquire, construct, operate and maintain public water supply and distribution facilities for the benefit of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, in accordance with GML. The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Watertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s … policies and procedures would provide guidance on when and how to solicit competition, documentation requirements to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lynbrook Union Free School District – Special Programs (2016M-45)
… the District established effective internal controls over special programs for the period July 1, 2014 through August … for collecting, processing, recording and depositing special program cash receipts. Ensure that the Director’s … Lynbrook Union Free School District Special Programs 2016M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152DiNapoli: Tax Cap Remains at 2% for 2025
… that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. … 13 villages. "Allowable tax levy growth will be limited to 2% for a fourth consecutive year," DiNapoli said. “The … moderating sales tax revenue collections, and an end to federal pandemic aid. Local officials should consider …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025