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Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mAurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected … and retain quotes and bid documentation for purchases in accordance with the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208New Hyde Park Fire District - Payroll (2018M-165)
… New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Jefferson Community College – Procurement (2017M-156)
… $28.7 million. Key Finding The College’s purchasing policy does not address insurance coverage and competitive methods to procure it. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Barnard Fire District – Financial Condition (2015M-145)
… adequately managed the District’s financial condition and operations for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which … Findings The Board did not adopt detailed budget policies and procedures for accurately estimating revenues, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… of our audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, … FayettevilleManlius Central School District Claims Audit Process 2016M196 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mNewcomb Central School District - Claims Audit (2023M-159)
… increased risk that improper or unsupported payments could have been made and may not be detected and corrected. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… and reliable records. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Saratoga County Water Authority – Water Charges (2016M-357)
… January 1, 2015 through July 31, 2016. Background The Saratoga County Water Authority is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State … Saratoga County Water Authority Water Charges 2016M357 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Village of West Haverstraw - Summer Program (2019M-146)
… Objective Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts … were properly supported and audited. Key Findings The Program Coordinator (Coordinator), who deposited receipts for … Determine whether the Board ensured that summer program collections were properly accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Other Bulletin No. 22
To provide the State University Construction Fund instructions for processing the October 2014 CSEA LLS payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-22-october-2014-state-university-construction-fund-scf-civilJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementAudits of Local Governments: About Our Audits
… analysis to assist management and those charged with governance and oversight in using the information to improve … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… Earlier today, State Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New … industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs and critical tax dollars to local …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmWestchester County – Budget Review (B18-6-2)
… in the County’s adopted budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and expenditure … sales tax and State aid revenues throughout the fiscal year and make any needed budget amendments if revenues fall …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period … approximately $17.9 million. Key Findings Unassigned fund balance exceeded the statutory limit each year for the … 6.9 to 4.9 percent) as of June 30, 2017. The debt service fund, employee benefit accrued liability reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of Franklin – Fund Balance Management (2018M-13)
… whether the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, … by an elected three-member Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year … totaled approximately $150,000. Key Findings The general fund’s year-end total fund balance increased by 46 percent …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Comptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … general fund budget totals approximately $35,000 for the 2015 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65