Search
Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … The Company provides fire protection and rescue services to the Village and residents outside the Village pursuant to … for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the checking …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s … approximately $23.9 million. Key Findings The Board did not adopt realistic, structurally balanced general fund … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… annual audits were completed. Key Findings The Board did not provide appropriate oversight and management of budgets … More real property taxes were assessed than necessary to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board adopted budgets for the general fund that were not structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Comparison of PFRS Benefits
… benefits at age 62 (age 63 for vested members not on the payroll) or with reduced benefits between age 55 and 62 (see … Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 Final Average Earnings (FAE) Calculation The …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … 2012. This decline in fund balance was caused by the Board not adopting realistic budgets and effectively monitoring …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … totaled approximately $245,000. Key Findings The Board did not enforce the financial provisions in its bylaws and did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Comptroller DiNapoli Releases Municipal Audits
… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … the amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … total approximately $900,000. Key Findings The Board has not established policies and Library officials have not … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Ashland – Long-Term Planning (2024M-114)
… and financial plans. Key Findings Town officials did not establish multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and financing approaches to address them. Officials also have not developed a fund …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with … must disclose any interest in such a contract pursuant to General Municipal Law §803, and avoid contravening the … a provision requiring county governing board members to recuse themselves from discussions relating to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … Library funds are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Addison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Appropriated fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … was made by members of the finance committee prior to payment. The finance committee did not complete an annual audit of the Secretary/Treasurer's …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and information … 2017 were each $18.2 million. Key Findings The Town did not seek competition to procure goods and services totaling approximately $268,000 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with … and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … respectively. Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163