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Comptroller DiNapoli Releases Municipal Audits
… issued. Islip Fire District – Financial Condition (Suffolk County) The board did not effectively monitor expenditures … Sodus Center Fire District – Board Oversight (Wayne County) The board maintained a lax control environment and … and reliable accounting records. Rockland County – Sale of Estate Real Property The Office of Public Administrator (PA) …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed … The Grahamsville Fire District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to determine if the Board properly developed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Ballston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of … Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a … structure that includes adequate segregation of duties in the cash receipts process and recover from the Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… not being used, and the repair, retirement, insurance and tax certiorari reserves are overfunded. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionClyde Fire Company – Controls Over Financial Activity (2015M-072)
… not perform formal bank reconciliations for the general checking account and other bank accounts. The Treasurer and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Investment Advisory Committee
… and any amendments to it, and reviews and provides a recommendation to the Comptroller on the proposed asset … Board Director BlackRock Fixed Income Funds Board James Mitchell Managing Partner JMJ Advisors, LLC Diane C. … Partner Wellington Management Company, LLP Catherine James Paglia Director Enterprise Asset Management …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeAlexandria Central School District – Financial Condition (2016M-5)
… Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one school with approximately 575 students, is governed by an … during the past three years. The District maintained reserve funds but had no plans for their use. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Monticello Central School District – Budgeting (2014M-97)
… and continues to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key … reserves, review all reserve balances and transfer excess funds to unrestricted fund balance or other reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, … Warsaw Central School District Financial Management 2016M278 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… taxes to fund them. The District’s reserves were funded by transfers of surplus funds at year-end rather than through … be paid for using existing reserve funds. Include planned transfers to reserves as appropriations in the budget for transparency. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Town of Guilford – Budgeting (2023M-144)
… resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy … in the general fund and $180,000 (17 percent) in the highway fund. The Board adopted budgets that planned for … as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum allowable limit, per the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mXI.12.D Closing Contracts – XI. Procurement and Contract Management
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with … applicable (see Section 11.E - Retainage of this Chapter, for additional information). In addition, State agencies may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTown of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the … Town of Columbus Budget Development Practices 2012M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , City of … is being spent appropriately and effectively." Town of Colchester – Financial Condition (Delaware County) From 2013 … today announced his office completed audits of Town of Colchester Town of Greene Town of Kortright City of …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Social Services Block Grant – Federal Funding and New York
The Social Services Block Grant SSBG Assistance Listing Number 93667 provides flexible federal funding administered through the United States Department of Health and Human Services to states and territories to support social services for lowincome households
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantVillage of Leicester – Financial Management (2025M-7)
… Village’s fund balance or adopt realistic budgets. As a result, officials maintained unrestricted fund balance in the … the Villages fund balance or adopt realistic budgets As a result officials maintained unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Comptroller DiNapoli Releases Municipal Audits
… Lake , Village of Shortsville and Village of Suffern . “In today’s fiscal climate, budget transparency and … the town’s operations, reducing unexpended surplus funds in the general fund from more than $304,500 as of Jan. 1, … town accounting records without oversight, resulting in inaccurate records. In addition, the accounting firm …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2