Search
Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… report – pdf] Audit Objective Determine whether Town of Southold (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure … proper and supported. Key Findings Town officials ensured the CPF collections we examined were properly supported, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Peconic Bay Community Preservation Fund (2023-MR-1)
… were proper and supported, and debt service payments were for legitimate CPF purposes and properly allocated. However, … did not: Record dates CPF collections were received for seven out of 27 CPF collections. Deposit nine CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 101 deposits totaling $127.2 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. We reviewed all 14 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Village of Greene – Investment Program (2023M-112)
… monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit … investment procedures to convey management’s expectations for managing the Village’s investment program. Annually …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe … for the 2014-15 fiscal year were approximately $89.2 million. Key Findings The District adopted budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Dansville Central School District – Separation Payments (2016M-102)
… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. Background The Dansville Central School District is located in the Towns of Conesus, Groveland, North … operates three schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102East Meadow Union Free School District – Financial Condition (2015M-332)
… $195.8 million. Key Findings The District’s unrestricted fund balance exceeded statutory limits. The District used only 22 percent of its appropriated fund balance during fiscal years 2012-13 through 2014-15. The … Adopt budgets with realistic expenditure estimates. Use excess reserve funds to benefits District residents, in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… $3.5 million of unexpended surplus funds to increase the retirement reserve without including those transfers in the … an appropriation in the annual budget to fund the retirement contributions. Develop a plan to use excess … that benefits District taxpayers such as reducing property taxes. … New Hyde ParkGarden City Park Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHannibal Central School District – Financial Condition (2017M-23)
Hannibal Central School District Financial Condition 2017M23
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of … officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund … fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Clarendon Fire Company – Financial Activities (2023M-50)
… were not reported to the Board, as required. Credit card payments, totaling $24,552, were not properly supported, … recorded, or reported. The Treasurer paid credit card bills late . As a result, the Company incurred late … event and hall rental activity and ensure credit card charges are supported by itemized receipts and invoices, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Lake Luzerne – Payroll (2022M-98)
… report – pdf] Audit Objective Determine whether the Town of Lake Luzerne (Town) Town Supervisor (Supervisor) ensured … officials: Did not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted … incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Corning City School District – Claims Auditing (2023M-105)
… have audited these claims. The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases … receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Village of Solvay – Financial Management (2023M-49)
… The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Sodus Central School District – Software Management (2022M-64)
… accounts that we reviewed had permissions that allowed the accounts’ users to install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 percent) were listed on the District’s software inventory and 27 (20 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Data Sources – 2022 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University … Agriculture U.S. Department of Education – National Center for Education Statistics U.S. Department of Labor – Bureau of …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesVillage of Ellenville – Information Technology (2014M-278)
… as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278DiNapoli Honors Hispanic Leaders
… State Comptroller Thomas P. DiNapoli hosted a reception in Hempstead, N.Y. in honor of Hispanic Heritage month on Oct. 19. DiNapoli … Counseling Center, helped HCC become the only agency in the region which is licensed by both the New York State …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leaders