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Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board … for and deposited timely. Also, the School’s cash receipts policy was inadequate and officials did not enforce …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… for the water and sewer funds. Ensure that procedures are developed for periodically reconciling the amount of …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Hamburg - Finance Office (2023M-109)
… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. As a … of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her own …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the … of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressGarrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… records when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overPort Jervis City School District – Financial Condition (2022M-152)
… operating surpluses. Ensure that designated reserve funds are used to fund related expenditures. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… appropriations by an average of $1.6 million, or 17 percent. Informed residents and taxpayers the District … balance to exceed the statutory limit by $2.3 million, or 23.7 percentage points. Annually overestimating …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Cuddebackville Fire District – Board Oversight (2024M-94)
… that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Fairview Fire District – Financial Operations (2024M-138)
… pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials … corrective action. … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Accounts Payable Advisory No. 63
… the category code that best represents the classification of the goods or services being purchased to (i) ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesTown of Roseboom - Long-Term Planning (2018M-115)
… Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a … that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the Library’s financial operations for the period … Key Finding The payroll vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately contracted payroll vendor to access the Library’s bank account to withdraw funds. … …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Comptroller DiNapoli Releases State Audits
… found the Research Foundation's current methodology for charging SUNY campuses for the costs of central office operations and statewide … Port Authority of New York and New Jersey: Contracts for Personal and Miscellaneous Services (Follow-Up ) …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … occurred, causing the court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims $1,701 and defendants $439. Town …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-audits