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Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through January 31, 2015. … Findings District officials did not award the appropriate number of points to volunteers for participation in department responses and accurately …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Erie County Water Authority – Information Technology (2018M-9)
… supply to approximately 550,000 customers across Western New York. The Authority is governed by three Board members, … compromise systems and data. Key Recommendations Evaluate all existing network user accounts, disable or remove any …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an … through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsShoreham-Wading River Central School District – Financial Management (2017M-75)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $72.7 million. Key Findings The Board has not adopted budgets with reasonable expenditure and fund … fund balance and reserves that it did not actually need to fund operations. The District’s unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The … funds in a manner than benefits District residents. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementNew Lebanon Central School District – Financial Condition (2015M-222)
… period July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates … and make transfers of those amounts that are not. … New Lebanon Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July … was not formally established and was not funded according to statutory requirements, and the insurance and debt service … compliance with statutory requirements and develop a plan to reduce excessive balances. … Schenevus Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… did not approve a key Recreation Department (Department) contract. The Department did not remit money to the … and remitting cash receipts. Review and approve the contract with the vendor who processes Department … fees and ensure the approval is included in the Board’s minutes. Ensure that all Department cash receipts are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Mandatory Contributions – Enhanced Reporting
… are mandatory for: Tier 1 and 2 members participating in a contributory plan; Certain military service credit; Tier 3 … 3 and 4 have reached their cessation date and no longer make contributions. New York State correction officers in … service. PFRS members in Tiers 5 and 6 may not contribute once they reach the maximum amount of service allowed by …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two … raised in their response. 1 The District appointed a new District Treasurer who began in January 2019. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… or press-numbered receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mAlexander Central School District – Financial Management (2020M-64)
… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Town of Corning – Financial Condition (2020M-13)
… 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of Hilton - Financial Management (2020M-31)
… appropriations. Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and … balance to maintain and adopt a multiyear financial and capital plan and a reserve plan. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Oswego County – County Bridge Maintenance (S9-13-8)
… miles and has approximately 122,000 residents. The County is governed by a 25-member County Legislature. The County’s … $193 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. … was $10.3 million for the 2012 fiscal year. The Department is responsible for the maintenance and repair of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… maintenance of accurate and timely fuel delivery and usage records. Key Recommendations Consider revising the District’s … maintenance of accurate and timely fuel delivery and usage records, and for the security and appropriate use of the …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that claims be certified) …
https://www.osc.ny.gov/legal-opinions/opinion-97-8State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … through 2015-16, the district used $3.2 million more fund balance and reserves than planned. This reduced total fund balance by $4.8 million (52 percent). Although district …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … and surcharges. Key Findings Justices Blain and Olson did not perform bank reconciliations properly or at all, prepare …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243College of Fredonia – Selected Employee Travel Expenses
… 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … College of Technology - Selected Travel Expenses (2012-S-142) State University of New York College at Cobleskill …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expenses