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Chenango Valley Central School District -- Budget Review (B18-4-3)
… Purpose of Budget Review The purpose of our budget review was to … independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. Background The Chenango Valley … fiscal year during which the deficit obligations are outstanding, their proposed budget for the next …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… Purpose of Budget Review The purpose of our budget review was to … independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley … fiscal year during which the deficit obligations are outstanding, their proposed budget for the next …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine … District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Fabius-Pompey Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine … District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Fabius-Pompey Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Taxes and Interest
… since the date we received it. We’re required by the federal government to report certain types of payments to the Internal Revenue Service (IRS). If your refund paid within a calendar year includes: Interest …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestVillage of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … Determine whether Village of Penn Yan Village officials ensured Water Treatment Plant …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through January 29, 2016. … and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Oakfield-Alabama Central School District – Budgeting (2016M-172)
… 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the … did not establish an appropriate funding level for the retirement contribution reserve. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Fonda-Fultonville Central School District – Payroll (2015M-118)
… School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… from voting on the contracts. The Board did not hold a public hearing for the ambulance contract. Town officials did not … matters that they have an interest in. Consider holding a public hearing when entering into a new ambulance service …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all recorded in the electronic …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsSolvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period … March 10, 2016. Background The Dutchess County Board of Cooperative Educational Services is an association of 13 … Dutchess County Board of Cooperative Educational Services User Access Rights …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s … Key Recommendations Ensure that all tuition reimbursements are clearly authorized in employment agreements or Board …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104State Comptroller DiNapoli Releases Municipal & School Audits
… financial decisions and caused taxpayer inequities. City of Yonkers – Budget Review (Westchester County) Auditors … determined that the city’s adopted budget for fiscal year 2026-27 and the related justification documents were in … board did not properly audit and approve all claims before payment. When the board does not perform a thorough and …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … the district’s total unrestricted unappropriated fund balance has declined from $7.2 million in fiscal year 2010-11 … three years of operating deficits and low unassigned fund balance. Port Jefferson Union Free School District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly … and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, … P DiNapoli today announced his office completed audits of Cattaraugus County Town of Maryland Three Town Fire …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284