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Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Gloversville Enlarged City School District Board Oversight and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not agree with bank …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … (OSC), as required. Because Board members did not request cash receipt and disbursement data or conduct an …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… and monthly banking transaction reports. The Board did not receive quarterly and annual balance sheets and … on average, a two-month period. The management corporation did not present the Board with bank statements or cancelled …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of … 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … three of the last six years, these appropriated funds were not available. As of May 31, 2012, the Village’s general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Comptroller DiNapoli Releases Municipal Audits
… intact and in a timely manner. The board, however, did not establish policies and procedures to guide staff when …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain quotes for seven purchases totaling $27,810 or seek competition for fuel purchases, which may have … 2023 and 2024 fiscal years. Village of Washingtonville – Budget Review (Orange County) When a village is authorized by … from OSC’s January 2025 budget review letter. The 2026-27 tentative budget includes a tax levy of $5.6 million. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within … Schenectady County Community College Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings … Library officials should review leave accrual records for full-time and part-time employees for compliance with applicable CBA terms and, if necessary, …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Eldred Central School District - Financial Condition (2018M-138)
… Eldred Central School District Financial Condition 2018M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Canton Central School District - Claims Audit Process (2018M-186)
… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Maryland - Financial Management (2018M-121)
… maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Town of Harrison - Budgeting Practices (2018M-142)
… (IT) control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt realistic budgets using results from prior years to project revenues. Maintain unassigned fund balance within a reasonable amount. Develop a plan to use excess fund balance to benefit taxpayers. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic growth … $23.2 billion for the next three fiscal years, even as the Governor proposes to extend the personal income tax surcharge …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetVillage of Potsdam – Financial Condition (2017M-61)
… general fund’s unrestricted fund balance was relatively low, at approximately 4.5 percent of appropriations, as of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Miller Place Union Free School District – Check Signing (2017M-76)
… Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature … the Treasurer to maintain custody of his signature flash drive. Ensure that anyone authorized to sign checks in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76