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Galway Central School District - Fund Balance Management (2017M-267)
… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Clifton-Fine Central School District – Financial Condition (2017M-297)
… year, the Board appropriated over $1 million more in fund balance than was needed to finance the budget. The District … realistic estimates of appropriations and the use of fund balance in the annual budget. Use money in the debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… govern the use of available fund balances. Create reserve funds and long-term financial plans to protect residents’ …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Islip Housing Authority – Cash Disbursements (2017M-167)
… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which … 2016-17 fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims but are not independent of the purchasing and check signing functions. While the Director …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling approximately $3,900 in the pension account. …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Hancock Fire Department - Financial Operations (2018M-236)
… require more support for collections, such as tickets or receipts. The finance committee should audit the … Treasurer’s records. This could include reviewing deposits or scanning check images and invoices. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Board did not implement internal controls to ensure that cash disbursements and receipts were properly accounted for. … bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is … and provide a written report to the Board. Discontinue the practice of pre-signing checks. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialHolland Central School District – Financial Management (2015M-58)
… located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Edmeston Supervisors Records and Reports 2017M13 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Lake Pleasant – Credit Cards (2016M-432)
… the Town's credit card purchases to determine whether the cards were used for appropriate purposes and in compliance … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… secured during the hours of operation and are stored in an open box on a table at the transfer station. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Taylor – Financial Management (2016M-391)
… 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of approximately 525. … Key Recommendations Develop a plan to reduce the amount of available fund balance in a manner that benefits Town residents. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391State Comptroller DiNapoli Statement on 2025 State of the City Address
… proposed today to make the city more affordable for working-class New Yorkers,” DiNapoli said. “The new …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressWells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Phoenix Central School District – Financial Condition (2017M-96)
… Granby, Hastings, Palermo, Schroeppel and Volney in Oswego County and the Towns of Clay and Lysander in Onondaga County. The District has … legal limit. Adopt realistic budget estimates and inform residents of District officials’ intent to fund reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Findings Four employees had unauthorized personal Internet usage. The rooms housing the IT servers and infrastructure … Monitor user activity periodically to detect inappropriate usage. Develop and implement procedures to physically secure …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationWorcester Central School District – Unassigned Fund Balance (2016M-1)
… examine District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, … $10.9 million. Key Findings The District’s unassigned fund balance has exceeded the statutory limit in two of the last … Develop a plan to reduce the amount of unassigned fund balance in a manner that benefits District taxpayers. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1